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UNIFORM  CLASSIFICATION 
OF  ACCOUNTS 


FOR 


Municipal  Electric  Light  and 
Power  Utilities 


PRESCRIBED  BY 


Bureau  of  Inspection  and  Supervision  of 
Public  Offices  of  Washington 


C.  W.  CLAUSEN, 

State  Auditor  and  Kx-Officio  Chief 


Formulated  and  Revised  by 

JAMES  F.  LEGHORN, 

Member  of  the  Bureau 


'•StalteNBsaminer  »*•*•*    *  *  ' 

EFFECTIVE  JANUARY  1,  1916 

OLYMPIA,  1916 

FRANK    M.    LAMBORN  odSSfeo  PUBLIC    PRINTEB 


.. 


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INTRODUCTION. 


UNIFORM   SYSTEM  OF  ACCOUNTING. 

This  uniform  classification  of  accounts  was  formulated  and  pre- 
scribed in  accordance  with  Chapter  76,  Laws  1909. 

Sec.  2.  "The  State  Auditor,  through  said  bureau,  shall  formulate, 
prescribe  and  install  a  system  of  accounting  and  reporting  in  confor- 
mity with  the  provisions  of  this  act,  that  shall  be  uniform  for  every 
state  office  and  every  state  educational,  benevolent,  penal  and  re- 
formatory institution,  public  institution  and  every  public  office  and 
every  public  account  of  the  same  class,  and  which  shall  exhibit  true 
accounts  and  detailed  statements  of  funds  collected,  received  and 
expended  for  account  of  the  public  for  any  purpose  whatever,  and 
by  all  public  officers,  employes  or  other  persons,  such  accounts  to 
show  the  receipt,  use  and  disposition  of  all  public  property,  and  the 
income,  if  any,  derived  therefrom,  and  of  all  sources  of  public  income 
and  the  amounts  due  and  received  from  each  source,  all  receipts, 
vouchers  and  other  documents  kept,  or  that  may  be  required  to  be 
kept,  necessary  to  isolate  and  prove  the  validity  of  every  transaction, 
and  all  statements  and  reports  made  or  required  to  be  made,  for  the 
internal  administration  of  the  office  to  which  they  pertain  and  all  re- 
ports published,  or  that  may  be  required  to  be  published,  for  the  in- 
formation of  the  people,  regarding  any  and  all  details  of  the  financial 
administration  of  public  affairs.  (L.  '09,  p.  137,  Sec.  2;  R.  &  B.  C., 
Sec.  8347.)" 


SEPARATE  ACCOUNTS  FOR  PUBLIC  SERVICE  INDUSTRY. 

Sec.  4.  "Separate  accounts  shall  be  kept  for  every  public  service 
industry  which  shall  show  the  true  and  entire  cost  of  the  ownership 
and  operation  thereof,  the  amount  collected  annually  by  general  or 
special  taxation  for  service  rendered  to  the  public  and  the  amount  and 
character  of  the  service  rendered  therefor,  and  the  amount  collected 
annually  from  private  users,  if  any,  for  service  rendered  to  them,  and 
the  amount  and  character  of  the  service  rendered  therefor.  (L  '09 
p.  138,  Sec.  4;  R.  &  B.  C.,  Sec.  8349.)" 


(3) 


A o 


ANNUAL    REPORT   OF    TAXING    DISTRICTS    AND    PUBLIC 
INSTITUTIONS— COMPARATIVE    STATISTICS. 

Sec.  5.  "The  State  Auditor,  through  said  bureau,  shall  require 
from  every  taxing  district,  state  educational,  penal,  benevolent  and 
reformatory  institution  and  public  institution  financial  reports  cover- 
ing the  full  period  of  each  fiscal  year,  in  accordance  with  the  forms 
and  methods  prescribed  by  him,  which  shall  be  uniform  for  all  ac- 
counts of  the  same  class,  which  said  reports  shall  be  prepared,  cer- 
tified and  filed  with  said  bureau  within  thirty  days  after  the  close  of 
each  fiscal  year  by  the  auditing  department  of  said  taxing  district  or 
public  institution.  Such  reports  shall  contain  an  accurate  statement 
in  summarized  form  of  all  collections  made  by  or  receipts  received  by 
the  officers  from  all  sources,  all  accounts  due  the  public  treasury  but 
not  collected,  and  of  all  expenditures  for  every  purpose  and  by  what 
authority  authorized,  and  also:  (a)  A  statement  of  all  costs  of  own- 
ership and  operation  and  of  all  income  of  each  and  every  public  ser- 
vice industry  owned  and  operated  by  a  municipality,  (b)  A  statement 
of  the  entire  public  debt  of  every  taxing  district  to  which  power  has 
been  delegated  by  the  state  to  create  a  public  debt,  showing  the  pur- 
pose for  which  each  item  of  the  debt  was  created,  the  provisions  made 
for  the  payment  of  the  debt;  a  classified  statement  of  all  receipts  and 
expenditures  by  any  state  office,  state  educational,  penal,  benevolent 
and  reformatory  institution  and  all  public  institutions  together  with 
such  other  information  as  may  be  required  by  the  State  Auditor.  Such 
reports  shall  be  certified  as  to  their  correctness  by  said  State  Auditor, 
his  deputies,  the  chief  inspector  and  supervisor  ,of  public  offices,  or 
other  person  legally  authorized  to  make  such  certificate.  Their  sub- 
stance shall  be  published  in  an  annual  volume  of  comparative  statistics 
that  shall  be  issued  for  each  class  of  accounts  at  the  expense  of  the 
state  as  a  public  document,  and  shall  be  submitted  by  the  State  Auditor 
to  the  Governor  for  transmittal  to  the  legislature  at  the  next  regular 
session,  or  at  a  special  session  when  required.  (L.  '09,  p.  138,  Sec.  5; 
R.  &  B.  C.,  Sec.  8350.)" 


OFFICERS   TO    KEEP   ACCOUNTS— PENALTY— DEPOSIT    OF 
COLLECTIONS. 

Sec.  6.  "It  shall  be  the  duty  of  every  public  officer  and  employe  to 
keep  all  accounts  of  his  office  in  the  form  prescribed  and  to  make  all 
reports  required  by  the  State  Auditor.  Refusal  or  neglect  to  perform 
these  duties  shall  be  deemed  an  offense  against  the  efficiency  of  public 
administration  and  the  welfare  of  the  people,  and  shall  be  punished  by 
removal  from  office,  after  trial  and  conviction  by  a  court  of  competent 
jurisdiction.  Every  public  officer  and  employe  whose  duty  it  is  to 
collect  or  receive  payments  due  or  for  the  use  of  the  public  shall  de- 
posit such  moneys  collected  or  received  by  him  with  the  treasurer  of 
the  taxing  district  once  every  twenty-four  consecutive  hours.  In  case 
a  public  officer  or  employe  collects  or  receives  funds  for  the  account 
of  a  taxing  district  of  which  he  is  (not)  an  officer  or  employe,  he 
shall,  during  the  Saturday  of  each  week,  pay  to  the  proper  officer  of 
the  taxing  district  for  account  of  which  the  collection  was  made  or 
payment  received,  the  full  amount  collected  or  received  during  the 
current  week,  for  the  account  of  such  taxing  district.  (L.  '09,  p.  139, 
Sec.  6;  R.  &  B.  C.,  Sec.  8351;  L.  '11,  chap.  30.)" 


(4) 


GENERAL  INSTRUCTIONS. 


The  records  of  Municipal  Electric  Light  and  Power  Utilities  of 
Washington  shall  be  so  kept  as  to  show  complete  information  con- 
nected with  all  accounting  as  prescribed  by  this  classification.  All 
accounting  entries  shall  include  suitable  and  practical  information  or 
shall  be  supported  by  other  records  including  such  information.  The 
form,  arrangement  and  reference  data  of  the  records  shall  be  such 
as  will  enable  ready  identification,  verification  and  analysis  by  the 
Bureau. 

The  double  entry  method  of  bookkeeping  shall  be  used  and  all 
accounting  shall  be  upon  the  accrual  basis,  except  where  such  ac- 
counting of  minor  items  would  necessitate  labor  and  expense  in  un- 
due proportion  to  the  resultant  value. 

Subsequent  to  the  installation  of  this  classification  no  accounts, 
other  than  those  prescribed  herein,  shall  be  set  up,  except  by  per- 
mission of  the  Bureau.  Additional  subdivisions  and  subaccounts 
with  consistent  descriptive  titles  may  be  established,  if  desired;  pro- 
vided, that  proper  inter-relation  is  maintained,  so  that  at  all  times  all 
accounting  results  will  be  readily  available  by  division,  subdivision, 
account  and  subaccount  as  herein  prescribed. 

Particular  care  should  be  used  to  preclude  errors  causing  charges 
of  expense  items  to  capital  accounts;  and  all  persons  in  charge  of 
any  municipal  department  whether  within  or  without  the  operations 
of  the  accounting  utility,  should  devote  the  attention  necessary  to 
secure  the  accurate  recording  and  disposition  of  data  which  originate 
in  the  department  and  concern  the  accounting  of  the  utility. 

"Operating  Expenses"  are  classified  under  three  divisions  desig- 
nated Class  A,  Class  B  and  Class  C.  The  class  to  be  used  by  each 
utility  will  be  determined  by  the  Bureau  in  relation  to  the  utility's 
volume  of  business,  investment  of  capital  and  local  requirements  and 
facilities. 

Each  account  number  is  prefixed  and  each  account  used  shall  be 
designated,  wherever  it  appears,  by  its  number  and  prefix. 

Should  any  item  present  itself  to  the  accountant  in  charge,  which 
is  not  provided  for  herein,  a  ruling  as  to  its  disposition  can  be  had 
from  the  Bureau. 

The  co-operation  of  all  municipal  officials  and  accountants  is  re- 
quested. 


(5) 


CLASSIFICATION  OF  OPERATING  REVENUES  FOR 

MUNICIPAL  ELECTRIC  LIGHT  AND  POWER 

UTILITIES. 


ALL  CLASSES. 

Rl  Commercial  Lighting — Metered. 

R2  Commercial  Lighting — Flat  Rate. 

R3  Commercial  Power — Metered. 

R4  Commercial   Power — Flat   Rate. 

R5  Municipal  Street  Lighting. 

R6  Municipal  Building  Lighting. 

R7  Municipal  Power. 

R8  Other  Public  Buildings  and  Grounds  Lighting. 

R9  Other  Public  Institutions  Power. 

RIO  Electric  Energy  Sold  to  Other  Electric  Utilities. 

Rll  Self  Consumed  Service. 

R12  Miscellaneous  Operating  Revenues. 

R13  Discounts  and  Adjustments. 


(6) 


OPERATING  REVENUES. 


R1      COMMERCIAL    LIGHTING— METERED. 

Credit  to  this  account  all  revenues  derived  from  consumers,  ex- 
cept municipal  corporations,  other  civil  divisions  and  other  electric 
utilities,  for  metered  electric  energy  supplied  for  lighting. 

NOTE. — Where  metered  electric  energy  is  used  by  such  consumers  for  light- 
ing, and  incidentally,  for  power  purposes  such  as  running  fans,  sewing  machines, 
etc.,  the  revenues  derived  therefrom  shall  be  credited  to  this  account. 

R2     COMMERCIAL    LIGHTING— FLAT    RATE. 

Credit  to  this  account,  all  revenues  derived  from  consumers,  ex- 
cept municipal  corporations,  other  civil  divisions  and  other  electric 
utilities,  for  electric  energy  supplied  for  lighting  at  flat  rates  per  year 
or  other  time  unit,  or  on  any  basis  independent  of  the  quantity  of 
energy  supplied. 

NOTE. — Where  electric  energy  so  furnished  is  used  by  such  consumers  for 
lighting,  and  incidentally,  for  power  purposes  such  as  running  fans,  sewing 
machines,  etc.,  the  revenues  derived  therefrom  shall  be  credited  to  this  account. 

R3     COMMERCIAL    POWER— METERED. 

Credit  to  this  account  all  revenues  derived  from  consumers,  ex- 
cept municipal  corporations,  other  civil  divisions  and  other  electric 
utilities,  for  metered  electric  energy  supplied  for  heat  or  power. 

R4     COMMERCIAL    POWER— FLAT    RATE. 

Credit  to  this  account  all  revenues  derived  from  consumers,  ex- 
cept municipal  corporations,  other  civil  divisions  and  other  electric 
utilities,  for  electric  energy  supplied  for  heat  or  power  at  flat  rates 
per  year  or  other  time  unit  or  on  any  basis  independent  of  the  quan- 
tity of  energy  supplied. 

R5      MUNICIPAL    STREET    LIGHTING. 

Credit  to  this  account  all  revenues  derived  from  lighting  streets 
for  municipal  corporations. 

R6      MUNICIPAL    BUILDING    LIGHTING. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of  electric 
energy  for  the  purposes  of  lighting,  heating,  or  in  any  way  serving 
municipal  buildings,  when  such  energy  is  supplied  at  lighting  rates 
and  not  separately  measured. 

R7     MUNICIPAL    POWER. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of  electric 
energy  to  municipal  corporations  for  power  purposes  when  separately 
measured. 

(7) 


R8     OTHER    PUBLIC    BUILDINGS   AND   GROUNDS    LIGHTING. 

Credit  to  this  account  all  revenues  derived  from  civil  divisions 
other  than  municipal,  such  as  federal  and  state  institutions,  counties, 
school  districts,  parks  when  not  supported  by  municipal  taxation,  port 
districts,  etc.,  for  electric  energy  supplied  for  lighting  and  heating  or 
in  any  way  serving  buildings  and  grounds  when  such  energy  is  sup- 
plied at  lighting  rates  and  not  separately  measured. 

R9     OTHER    PUBLIC    INSTITUTIONS   POWER. 

Credit  to  this  account  all  revenues  derived  from  civil  divisions 
other  than  municipal,  such  as  federal  and  state  institutions,  counties, 
school  districts,  parks  when  not  supported  by  municipal  taxation,  port 
districts,  etc.,  for  electric  energy  supplied  for  power  when  separately 
measured. 

R10     ELECTRIC  ENERGY  SOLD  TO  OTHER   ELECTRIC  UTILITIES. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of  electric 
energy  to  other  electric  utilities  for  use  of  such  utilities  or  to  be  by 
them  distributed  over  their  own  lines  to  consumers. 

R11      SELF  CONSUMED   SERVICE. 

Credit  to  this  account  all  revenues  derived  from  self  consumed 
service  of  electric  energy  used  for  lighting,  power  and  heating  pur- 
poses within  the  operations  of  the  accounting  utility,  when  such  ser- 
vice is  included  as  an  operating  expense. 

R12      MISCELLANEOUS  OPERATING   REVENUES. 

Credit  to  this  account  all  revenues  derived  from  operating  sources 
not  included  in  any  of  the  preceding  accounts  of  this  division. 

R13     DISCOUNTS  AND  ADJUSTMENTS. 

Utilities  which  carry  gross  charges  on  consumers'  accounts  shall 
charge  to  this  account  all  discounts  made  for  prompt  payment. 

Charge  also  to  this  account  all  revenue  deduction  adjustments  of 
consumers'  accounts  which  have  accrued  during  the  current  annual 
period. 


CLASSIFICATION  OF  OPERATING  EXPENSES  FOR 

MUNICIPAL  ELECTRIC  LIGHT  AND 

POWER  UTILITIES. 


CLASS    A    UTILITIES. 


I.  PRODUCTION. 

II.  TRANSMISSION  AND   TRANSFORMATION. 

III.  STORAGE. 

IV.  DISTRIBUTION. 
V.  UTILIZATION. 

VI.  COMMERCIAL. 

VII.  GENERAL. 

VIII.  DEPRECIATION   AND  AMORTIZATION. 

I.     PRODUCTION. 

A.      WATER    POWER    GENERATION. 
Operation. 

01  Hydraulic  Labor. 

02  Water  Purchased  for  Power. 
OS     Station  Labor. 

04  Superintendence. 

05  Miscellaneous  Labor. 

06  Lubricants. 

07  Miscellaneous  Supplies  and  Expenses. 

08  Other  Operations — Dr. 

09  Other  Operations— Cr. 

Maintenance. 

M10  Dams  and  Intakes. 

Mil  Flumes  and  Canals. 

Ml 2  Reservoirs  and  Forebays. 

M13  Penstocks  and  Tailraces. 

M14  Wheels  and  Governors. 

M15  Generators  and  Transformers 

Ml 6  Switchboards,  Switching  Apparatus  and  Wiring. 

M17  Miscellaneous  Station  Equipment. 

M18  Buildings,  Fixtures  and  Grounds. 

M19  Way  and  Cars. 

M20  Telephone  System. 

M21  Other  Operations— Dr. 

M22  Other  Operations— Cr. 

(9) 


B.     STEAM   POWER   GENERATION. 
Operation. 

024  Boiler  Labor. 

025  Fuel  for  Boilers. 

026  Water  for  Boilers. 

027  Steam  Purchased  for  Power. 

028  Engine  Labor. 

029  Electrical  Labor. 

030  Superintendence. 

031  Miscellaneous  Labor. 

032  Lubricants. 

033  Miscellaneous  Supplies  and  Expenses. 

034  Other  Operations — Dr. 

035  Other  Operations — Cr. 

Maintenance. 

M36  Boilers. 

M37  Boiler  Accessories  and  Piping. 

M38  Engines,  Steam  Turbines  and  Accessory  Equipment. 

M39  Generators  and  Transformers. 

M40  Switchboards,  Switching  Apparatus  and  Wiring. 

M41  Miscellaneous  Station  Equipment. 

M42  Buildings,  Fixtures  and  Grounds. 

M43  Other  Operations — Dr. 

M44  Other  Operations — Cr. 

Adjustments. 

OM45     Adjustments  of  Steam  Power  Generation  Expenses. 


(10) 


C.      GAS    POWER    GENERATION. 
Operation. 

046  Gas  Producer  Labor. 

047  Fuel  for  Gas  Producers. 

048  Water  for  Gas  Producers. 

049  Gas  Purchased  for  Power. 

050  Water  for  Cooling  Engines. 

051  Gas  Power  Equipment  Labor. 

052  Electrical  Labor. 

053  Superintendence. 

054  Miscellaneous  Labor. 

055  Lubricants. 

056  Miscellaneous  Supplies  and  Expenses. 

057  Other  Operations — Dr. 

058  Other  Operations — Cr. 

Maintenance. 

M59  Gas  Producers  and  Accessory  Equipment. 

M60  Gas  Engines  and  Accessory  Equipment. 

M61  Generators  and  Transformers. 

M62  Switchboards,  Switching  Apparatus  and  Wiring. 

M63  Miscellaneous  Station  Equipment. 

M64  Buildings,  Fixtures  and  Grounds. 

M65  Other  Operations — Dr. 

M66  Other  Operations— Cr. 

Adjustments. 

OM67     Adjustments  of  Gas  Power  Generation  Expenses. 

D.     ELECTRIC  CURRENT  PURCHASED. 
Operation. 

068  Electric  Current  Purchased  for  Distribution. 

069  Other  Operations — Dr. 

070  Other  Operations— Cr. 


(11  ) 


II.    TRANSMISSION  AND  TRANSFORMATION. 

Operation. 

071  Superintendence. 

072  Overhead  System. 

073  Underground  System. 

074  Substation,  Transformer  Station  and  Switching  Station 

Labor. 

075  Supplies  and  Expenses. 

076  Other  Operations — Dr. 

077  Other  Operations — Cr. 

Maintenance. 

M78     Right  of  Way,  Patrol  Roads  and  Bridges. 

M79     Overhead  System. 

M80     Underground  System. 

M81     Substation,    Transformer    Station    and    Switching    Station 

Equipment. 

M82     Buildings,  Fixtures  and  Grounds. 
M83     Telephone  System. 
M84     Other  Operations — Dr. 
M85     Other  Operations — Cr. 

III.     STORAGE. 

Operation. 

086  Labor. 

087  Supplies  and  Expenses. 

Maintenance. 

M88     Equipment. 

M89     Buildings,  Fixtures  and  Grounds. 


(12) 


IV.     DISTRIBUTION. 

Operation. 

090  Superintendence. 

091  Overhead  System. 

092  Underground  System. 

093  Line  Transformers — Overhead. 

094  Line  Transformers — Underground. 

095  Services. 

096  Installing,  Removing  and  Resetting  Meters. 

097  Inspecting  and  Testing  Meters. 

098  Meter  Department  Supplies  and  Expenses. 

099  Miscellaneous  Supplies  and  Expenses. 

0100  Other  Operations — Dr. 

0101  Other  Operations — Cr. 

Maintenance. 

M102  Overhead  System. 

M103  Underground   System. 

M104  Line    Transformers — Overhead. 

M105  Line   Transformers — Underground. 

M106  Services. 

M107  Meters. 

M108  Telephone  System. 

M109  Other  Operations — Dr. 

MHO  Other   Operations — Cr. 


Operation. 
Olll 
O112 
O113 
O114 
O115 
O116 


V.     UTILIZATION. 

Commercial  Arc  Lamps. 
Commercial  Incandescent  Lamps. 
Consumers'  Installation. 
Miscellaneous  Utilization  Equipment. 
Municipal  Arc  Lamps. 
Municipal  Incandescent  Lamps. 


Maintenance. 

M117  Commercial  Arc  Lamps. 

M118  Commercial    Incandescent    Lamps — Renewals 

M119  Miscellaneous  Utilization  Equipment. 

M120  Municipal  Arc  Lamps. 

M121  Municipal  Incandescent  Lamps — Renewals. 

M122  Municipal  Incandescent  Lamp    Accessories. 

(13) 


VI.     COMMERCIAL. 

Office  Salaries  and   Expenses. 
C123     Contracts. 
C124     Meter  Reading. 
C125     Accounting. 
C126     Collecting. 
C127     Other  Commercial  Office  Salaries  and  Expenses. 

New  Business  Salaries  and  Expenses. 

C128     Advertising   and   Soliciting. 

C129     Wiring  and  Appliances. 

C130     Other  New  Business  Salaries  and  Expenses. 

Maintenance. 

C131     Maintenance  of  Commercial  Office  Equipment. 

VII.     GENERAL. 

Office. 

G132  Salaries   and  Expenses   of  General  Officers. 

G133  Salaries  and  Expenses  of  General  Office  Clerks. 

G134  Printing,  Stationery  and  Office  Supplies — General. 

G135  General  Office  Expense. 

G136  General  Office  Rent. 

G137  Maintenance    of    General    Office    Buildings,    Fixtures    and 

Grounds. 

G138  Maintenance  of  General  Office  Equipment. 

Miscellaneous. 

G139  Insurance. 

G140  Store  Expenses. 

G141  Law  Expense — General. 

G142  Injuries  and  Damages. 

G143  Miscellaneous  General  Expense. 

G144  Maintenance  of  Other  Buildings,  Fixtures  and  Grounds. 

G145  Maintenance   of  Miscellaneous  Equipment. 

VIII.     DEPRECIATION  AND  AMORTIZATION. 

DA146     Depreciation  of  Tangible  Fixed  Capital. 
DA147     Amortization  of  Intangible  Fixed  Capital. 


(14) 


LIGHT  AND  POWER  UTILITIES. 

CLASS  C  UTILITIES. 

Operation. 

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r  Ol  Operation  of  water  power  gener 
ating  plant. 

Maintenance. 

J 

M2  Maintenance  of  water  power  gen- 
erating plant. 

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OPERATING  EXPENSES. 


I.    PRODUCTION. 

A.      WATER    POWER    GENERATION. 

OPERATION. 

01  HYDRAULIC   LABOR. 

Charge  to  this  account  the  wages  of  all  employes  operating  the 
hydraulic  works,  including  foremen,  intake  operators,  flume  patrol- 
men, cleaners  at  reservoirs  and  screens  and  all  other  employes  whose 
duties  concern  the  operation  of  the  hydraulic  development  outside  of 
the  generating  station. 

02  WATER  PURCHASED  FOR  POWER. 

Charge  to  this  account  the  cost  of  all  water  purchased  for  the 
purpose  of  operating  water  power  generating  plant  equipment. 

03  STATION    LABOR. 

Charge  to  this  account  the  wages  of  station  operators,  helpers  and 
oilers  engaged  in  operating  the  station  equipment,  beginning  at  end 
of  penstock  and  ending  where  the  electric  current  leaves  the  generat- 
ing station. 

The  operation  of  substation  apparatus  and  equipment  occupying 
the  same  building  with  the  water  power  generating  plant  should  be 
charged  to  Account  "O74  Substation,  Transformer  Station  and  Switch- 
ing Station  Labor." 

04  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  Superin- 
tendent and  general  foreman  of  the  water  power  generating  plant. 
This  includes  also  the  salaries  and  expenses  of  draftsmen  and  all 
clerical  help  upon  records  and  accounts,  and  cost  of  office  supplies 
consumed,  directly  chargeable  to  expenses  of  water  power  generation, 
whether  at  the  general  office  or  at  the  plant. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses  of 
the  engineering  staff  and  load  dispatchers  assignable  to  the  water 
power  generating  plant. 

05  MISCELLANEOUS   LABOR. 

Charge  to  this  account  the  wages  of  employes  in  and  about  the 
water  power  generating  plant  engaged  in  miscellaneous  operating 
work,  including  watchmen,  labor  cleaning  buildings  and  yards,  jani- 
tors, messengers  and  general  labor  not  chargeable  to  any  of  the  fore- 
going water  power  generating  plant  labor  accounts. 

(22) 


06  LUBRICANTS. 

Charge  to  this  account  the  cost  of  lubricants  for  hydraulic  prime 
movers,  machinery  connected  therewith  and  auxiliary  pumping  and 
exciting  machinery.  This  does  not  include  transformer  oil,  wagon 
grease  or  oil  for  lanterns. 

Charge  also  to  this  account  the  cost  of  recovering  oil  from  waste 
and  the  cost  of  filtering  and  handling. 

07  MISCELLANEOUS   SUPPLIES   AND    EXPENSES. 

Charge  to  this  account  all  operating  supplies  consumed  and  all 
expenses  incurred  in  the  water  power  generating  plant  not  properly 
chargeable  to  other  accounts,  as  follows: 

(a)  Production  Supplies. 

All  supplies  used  in  the  water  power  generating  plant 
which  are  consumed  in  the  operating  process,  the  replacement 
of  which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items.  Waste,  packing,  wiping  supplies,  gauge 
glasses,  gaskets,  bolts,  screws,  nails,  dynamo  and  motor 
brushes,  cans  for  containing  rags  and  waste,  and  hand  oil  cans. 

(b)  Station  Expenses. 

The  general  and  miscellaneous  expenditures  in  the  water 
power  generating  plant  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items.  Operation  of  lighting,  heating,  cleaning 
and  fire  protection  systems,  janitor's  supplies;  ice,  meals,  car 
fares  and  toilet  service.  Charge  also  to  this  subaccount  the 
proportion  of  stable  and  vehicle  expense  chargeable  to  water 
power  generation  which  is  not  directly  chargeable  to  other 
water  power  generation  expense  accounts. 

08  OTHER   OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Water  Power  Generation — Operation,"  the  distributed 
charges  having  been  made  to  the  primary  accounts  of  other  co-ordinate 
departments,  such  as  railway,  gas  or  water  within  the  same  utility. 

09  OTHER  OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Water  Power 
Generation — Operation"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  utility. 


(23) 


MAINTENANCE. 

Definition. — MAINTENANCE  consists  of  all  expenditures 
for  current  or  ordinary  repairs  and  renewals,  occasioned  by 
wear  and  tear,  made  in  order  to  maintain  the  productive  capac- 
ity of  the  plant  in  its  original  and  equivalent  state  of  efficiency. 
It  includes  all  repair  items  and  all  minor  renewals  of  property 
such  as  repair  parts  of  machinery  and  apparatus,  repairs  and 
small  renewals.  When  a  large  or  general  renewal  is  made  at 
,one  time,  such  as  the  complete  replacement  of  a  building,  unit 
of  equipment,  or  other  facility,  the  cost  of  such  replacement 
will  be  treated  as  provided  in  "Depreciation." 

M10     DAMS  AND  INTAKES. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  dams 
and  intakes  with  their  appurtenant  gates,  valves,  weirs,  spillways, 
screens,  etc. 

M'11      FLUMES  AND  CANALS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  flumes, 
canals,  tunnels  or  other  conduits  between  the  intake  gates  and  the 
forebay,  together  with  the  apparatus  appurtenant  thereto. 

M12  RESERVOIRS  AND  FOREBAYS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  storage 
reservoirs  and  forebays.  This  includes  repairs  to  linings  of  walls  and 
bottoms,  gate  houses  and  headgate  equipment  at  the  head  of  penstocks. 

M13  PENSTOCKS  AND  TAILRACES. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  pen- 
stocks or  other  pressure  pipes  between  the  forebay  gates  and  the  water 
wheels,  and  also  all  waste  ways  or  channels  conducting  water  from 
the  outlet  of  the  draft  tubes  to  the  point  of  final  discharge. 

M14     WHEELS  AND  GOVERNORS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  water 

wheels,  governors  and  their  accessories.     This  includes  all  equipment 

from  penstocks  to  tailraces,  such  as  gates,  valves,  pumps,  piping,  etc., 

used  in  connection  with  water  wheels  and  governors. 

Principal  Items.  Water  wheels  and  housings,  needle 
valves,  nozzles,  deflecting  hoods,  deflecting  vanes,  relief  valves, 
air  compressors  for  surge  tanks,  pumps  for  governors  and  nec- 
essary piping  in  connection  therewith. 

M15     GENERATORS  AND  TRANSFORMERS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  gener- 
ators, exciters  and  other  electric  generating  apparatus  driven  by  hy- 
draulic power;  motor  generator  exciter  sets,  transformers  used  for 
transmission  purposes,  and  renewing  transformer  oil. 

NOTE. — Maintenance  of  motors  and  transformers  for  driving  auxil- 
iary apparatus  will  be  charged  to  the  appropriate  equipment  mainte- 
nance accounts. 

(24) 


M16     SWITCHBOARDS,  SWITCHING  APPARATUS  AND  WIRING. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  switch- 
boards and  switching  apparatus,  meters  and  equipment.  This  includes 
such  items  as  bus  bars,  oil  switches,  disconnecting  switches,  instru- 
ment transformers,  ground  protecting  devices,  static  relief  equipment 
inside  of  station,  remote  control  and  signalling  apparatus,  storage 
batteries  for  operating  station  equipment,  and  all  high  tension  and 
low  tension  wiring  except  that  for  local  lighting. 

NOTE. — -When  apparatus  as  listed  in  this  account  receives  power 
from  the  generators,  or  from  transmission  lines,  and  transforms  or 
converts  it  for  delivery  to  the  distribution  system,  the  maintenance  of 
such  apparatus  will  be  charged  to  the  appropriate  substation  equipment 
maintenance  accounts  under  "Transmission  and  Transformation." 


M17      MISCELLANEOUS  STATION  EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all  mis- 
cellaneous equipment  in  and  about  the  water  power  generating  station 
which  is  not  properly  included  in  other  maintenance  accounts. 

Principal  Items.     Shafting,  belting,  rope  and  cable  drives, 

clutches,   pulleys,   idler  wheels,   hoists,   cranes,   tools,   and  all 

other  accessory  equipment. 


M18     BUILDINGS,   FIXTURES  AND  GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  water 
power  generating  plant  buildings  and  fixtures  and  maintaining  grounds. 

Principal  Items.  Permanent  foundations  for  equipment; 
furniture,  fixtures  and  other  property  of  like  nature  in  and 
about  the  water  power  generating  plant  not  specifically  pro- 
vided for  elsewhere;  plumbing  for  water,  sewerage  and  drain- 
age; apparatus  for  heating,  lighting  and  ventilating;  fire  pro- 
tection system;  grounds,  streets,  and  sidewalks;  elevators, 
including  control  and  operating  apparatus;  lockers;  painting 
employes'  dwellings  and  other  miscellaneous  buildings  used 
in  connection  with  the  water  power  generating  plant. 

NOTE. — Permanent  foundations  are  those  designed  as  a  part  of  the 
permanent  construction  of  the  building  and  independent  of  their  use 
in  connection  with  any  particular  unit  of  equipment.  The  maintenance 
of  foundations  prepared  especially  for  certain  units  of  equipment  and 
designed  to  last  no  longer  than  such  units,  will  be  charged  under  the 
appropriate  maintenance  of  equipment  accounts. 

M19     WAY  AND  CARS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  rolling 
stock,  roadbed  and  steel  in  connection  with  spur  tracks,  tramways, 
inclines,  freight  car  barges,  etc.,  which  are  a  part  of  the  hydraulic  de- 
velopment. 


(25) 


M20     TELEPHONE  SYSTEM. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  telephone 
lines,  telephone  apparatus  and  switchboards  of  the  telephone  system 
in  the  water  power  generating  station  and  between  the  station  and  the 
headworks.  The  cost  of  repairing  and  renewing  telephone  apparatus 
and  switchboards  used  jointly  for  production  and  transmission  should 
be  apportioned  between  this  account  and  Account  "M83  Telephone  Sys- 
tem." 

M21      OTHER  OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of -operating  expenses  charge- 
able to  "Water  Power  Generation — Maintenance"  the  distributed 
charges  having  been  made  to  the  primary  accounts  of  other  co-ordinate 
departments,  such  as  railway,  gas  or  water  within  the  same  utility. 

M22     OTHER  OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Water  Power 
Generation — Maintenance"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  utility. 


(26) 


B.      STEAM    POWER    GENERATION. 

OPERATION. 

024  BOILER  LABOR. 

Charge  to  this  account  the  cost  of  all  labor  required  for  operation 
of  boilers  including  boiler  room  foreman,  water  tenders,  firemen,  coal 
and  ash  handlers,  feed  pumpmen,  etc. 

025  FUEL   FOR   BOILERS. 

Charge  to  this  account  the  cost  of  all  fuel  used  for  steam  at  the 
cost  f.  o.  b.  point  of  delivery  at  plant  for  storage.  This  includes  in- 
voice cost  of  fuel,  freight,  switching,  demurrage,  cartage  and  loss  due 
to  shrinkage. 

Charge  also  to  this  account  all  expenses,  both  labor  and  material, 
incident  to  moving  ashes  from  temporary  dump  to  final  dump. 

Credit  to  this  account  all  revenue  received  from  the  sale  of  ashes. 

026  WATER    FOR    BOILERS. 

Charge  to  this  account  the  cost  of  water  for  boiler  feed  and  con- 
densing purposes.  If  the  water  is  purchased,  charge  at  the  purchase 
price;  if  pumped,  charge  here  the  cost  of  operating  the  pumping  plant. 

Charge  also  to  this  account  boiler  compounds  and  materials  used 
for  boiler  water  purification  and  filtration;  also  boiler  water  purifica- 
tion labor. 

Water  used  for  cooling  transformers  and  for  general  use  should 
be  charged  to  Account  "O33  Miscellaneous  Supplies  and  Expenses." 

027  STEAM  PURCHASED  FOR  POWER. 

Charge  to  this  account  the  cost  of  steam  purchased  for  steam  power 
generation. 

028  ENGINE   LABOR.. 

Charge  to  this  account  the  cost  of  all  labor  required  for  operation 
of  steam  prime  movers  and  accessories,  including  labor  of  engineers 
and  assistants,  oilers,  wipers,  etc. 

029  ELECTRICAL  LABOR. 

Charge  to  this  account  the  cost  of  all  labor  in  connection  with 
operating  electrical  apparatus,  beginning  with  the  generator  and  end- 
ing where  the  electric  current  leaves  the  generating  station.  This  in- 
cludes the  operation  of  generators,  exciters,  transformers,  wiring, 
switchboards,  instruments  and  all  electrical  equipment  used  in  the  pro- 
duction of  electric  power  by  steam. 

Principal    Items.     Labor   of   station  operators   and  assist- 
ants, regulators  and  switchboard  men. 

The  operation  of  substation  apparatus  and  equipment  occupying 
the  same  building  with  the  steam  power  generating  plant  should  be 
charged  to  Account  "O74  Substation,  Transformer  Station  and  Switch- 
ing Station  Labor." 

(27) 


030  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  superin- 
tendent and  general  foreman  of  the  steam  power  generating  plant. 
This  includes  also  the  salaries  and  expenses  of  chemists,  draftsmen 
and  all  clerical  help  upon  records  and  accounts,  and  cost  of  office  sup- 
plies consumed,  directly  chargeable  to  expenses  of  steam  power  gener- 
ation, whether  at  the  general  office  or  at  the  plant. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses  of  the 
engineering  staff  and  load  dispatchers  assignable  to  the  steam  power 
generating  plant. 

031  MISCELLANEOUS  LABOR. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about  the 
steam  power  generating  plant,  engaged  in  miscellaneous  operating 
work,  including  watchmen,  labor  cleaning  buildings  and  yards,  janitors, 
messengers  and  general  labor  not  chargeable  to  any  of  the  foregoing 
steam  power  generating  plant  labor  accounts. 

032  LUBRICANTS. 

Charge  to  this  account  the  cost  of  lubricants  for  all  machinery  and 
apparatus  in  the  steam  power  generating  plant,  including  boiler  room 
machinery,  engines  and  auxiliaries,  electric  apparatus  driven  by  steam 
power,  motor  generator  exciter  sets,  etc.  This  does  not  include  trans- 
former oil,  wagon  grease  or  oil  for  lanterns. 

Charge  also  to  this  account  the  cost  of  recovering  oil  from  waste 
and  the  cost  of  filtering  and  handling. 

033  MISCELLANEOUS  SUPPLIES  AND   EXPENSES. 

Charge  to  this  account  all  operating  supplies  consumed  and  all 
expenses  incurred  in  the  steam  power  generating  plant  not  properly 
chargeable  to  other  accounts,  as  follows: 

(a)  Production  Supplies. 

All  supplies  used  in  the  steam  power  generating  plant 
which  are  consumed  in  the  operating  process,  the  replacement 
of  which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items.  Waste,  packing,  wiping  supplies,  gauge 
glasses,  gaskets,  fire  room  tools,  steam  and  air  hose,  bolts, 
screws,  nails,  dynamo  and  motor  brushes,  cans  for  containing 
rags  and  waste,  hand  oil  cans,  and  water  for  cooling  trans- 
formers and  general  use. 

(b)  Station   Expenses. 

The  general  and  miscellaneous  expenditures  in  the  steam 
power  generating  plant  not  properly  chargeable  to  other  accounts. 

Principal  Items.  Operation  of  lighting,  heating,  cleaning 
and  fire  protection  systems;  janitors'  supplies;  ice,  meals,  car 
fares  and  toilet  service. 

Charge  also  to  this  subaccount  the  proportion  of  stable 
and  vehicle  expense  chargeable  to  steam  power  generation 
which  is  not  directly  chargeable  to  other  steam  power  genera- 
tion expense  accounts. 

(28) 


034  OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Steam  Power  Generation — Operation,"  the  distributed  charges 
having  been  made  to  the  primary  accounts  of  other  co-ordinate  depart- 
ments, such  as  railway,  gas  or  water  within  the  same  utility. 

035  OTHER   OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Steam  Power 
Generation — Operation"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  utility. 


(29) 


MAINTENANCE.* 

M36     BOILERS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  boilers 
and  settings,  metal  stacks  and  breechings. 

Principal  Items.  Boiler  settings,  metal  stacks  and  breech- 
ings,  bridge  walls,  arches,  grate  bars,  stoker  bars,  furnaces, 
valves,  super-heaters,  dampers,  headers  and  tubes. 

M37     BOILER  ACCESSORIES  AND  PIPING. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  boiler 
accessories,  auxiliary  apparatus  and  piping. 

Principal  Items.  Feed  pumps,  water  feed  piping,  steam 
piping  from  the  boiler  to  the  engine  throttle,  blower  engines, 
boiler  blow-off  system,  and  similar  auxiliary  equipment;  coal 
conveyor  and  parts,  ash  conveyor  and  parts,  coal  bunkers 
inside  the  station,  stoker  engines  and  shafting,  coal  scales, 
filters,  boiler  injectors  and  pumps,  heaters — primary  and  sec- 
ondary— economizers,  and  water  meters. 

M38     ENGINES,  STEAM  TURBINES  AND  ACCESSORY  EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  steam  engines,  steam 
turbines  and  accessory  equipment  used  for  electric  power  generation. 

M39  GENERATORS  AND  TRANSFORMERS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  gener- 
ators, exciters  and  other  electric  generating  apparatus  driven  by  steam 
power;  motor  generator  exciter  sets,  transformers  used  for  trans- 
mission purposes,  and  renewing  transformer  oil. 

NOTE. — Maintenance  of  motors  and  transformers  for  driving  auxil- 
iary apparatus  will  be  charged  to  the  appropriate  equipment  mainte- 
nance accounts. 

M40     SWITCHBOARDS,  SWITCHING   APPARATUS  AND  WIRING. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  switch- 
boards and  switching  apparatus,  meters  and  equipment.  This  includes 
such  items  as  bus  bars,  oil  switches,  disconnecting  switches,  instru- 
ment transformers,  ground  protecting  devices,  static  relief  equipment 
at  the  station,  remote  control  and  signalling  apparatus,  storage  batteries 
for  operating  station  equipment,  and  all  high  tension  and  low  tension 
wiring  except  that  for  local  lighting. 

NOTE. — When  apparatus  as  listed  in  this  account  receives  power 
from  the  generators,  or  from  transmission  lines,  and  transforms  or 
converts  it  for  delivery  to  the  distribution  system,  the  maintenance  of 
such  apparatus  will  be  charged  to  the  appropriate  substation  equip- 
ment maintenance  accounts  under  "Transmission  and  Transformation." 

*   See  definition  preceding  Account  "M10." 

(30) 


M41      MISCELLANEOUS   STATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  steam 
power  generating  plant  auxiliary  equipment,  including  exhaust  steam 
piping,  condensers,  vacuum  pumps  and  piping,  oiling  systems,  water 
piping  for  cooling  engines  and  transformers;  power  transmission 
equipment  such  as  shafting,  belting,  rope  and  cable  drives,  clutches, 
pulleys  and  idler  wheels;  motors,  hoists,  cranes,  tools  and  all  other 
accessory  equipment. 

M42     BUILDINGS,  FIXTURES  AND  GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  steam 
power  generating  plant  buildings  and  fixtures  and  maintaining 
grounds. 

Principal  Items.  Permanent  foundations  for  equipment; 
brick  or  concrete  stacks;  furniture,  fixtures  and  other  property 
of  like  nature  in  and  about  the  generating  plant  not  specifical- 
ly provided  for  elsewhere;  plumbing  for  water,  sewerage  and 
drainage;  apparatus  for  heating,  lighting  and  ventilating;  fire 
protection  system;  grounds,  streets  and  sidewalks;  elevators, 
including  control  and  operating  apparatus;  lockers;  painting 
employes'  dwellings  and  other  miscellaneous  buildings  used 
in  connection  with  the  steam  power  generating  plant. 

NOTE. — Permanent  foundations  are  those  designed  as  a  part  of  the 
permanent  construction  of  the  building  and  independent  of  their  use  in 
connection  with  any  particular  unit  of  equipment.  The  maintenance  of 
foundations  prepared  especially  for  certain  units  of  equipment  and  de- 
signed to  last  no  longer  than  such  units,  will  be  charged  under  the 
appropriate  maintenance  of  equipment  accounts. 

M43     OTHER  OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Steam  Power  Generation — Maintenance,"  the  distributed 
charges  having  been  made  to  the  primary  accounts  of  other  co-ordinate 
departments,  such  as  railway,  gas  or  water  within  the  same  utility. 

M44     OTHER  OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Steam  Power 
Generation — Maintenance"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  utility. 


ADJUSTMENTS. 

OM45     ADJUSTMENTS     OF     STEAM     POWER     GENERATION     EX- 
PENSES. 

Credit  to  this  account  the  cost  of  steam  sold  to  other  municipal 
departments,  public  institutions,  firms  and  individuals,  as  included  in 
the  preceding  expense  accounts  of  this  division,  and  charge  to  Ac- 
count "RE205  Produced  Steam  Sold." 

(  31  ) 


C.     GAS   POWER  GENERATION. 

OPERATION. 

046  GAS   PRODUCER   LABOR. 

Charge  to  this  account  the  cost  of  operating  labor  engaged  in  the 
production  of  power  gas.  Exclude  maintenance  labor. 

047  FUEL   FOR  GAS  PRODUCERS. 

Charge  to  this  account  the  cost  of  fuel  used  for  producing  power 
gas  at  the  cost  f.  o.  b.  point  of  delivery  at  plant  for  storage.  This  in- 
cludes the  invoice  cost  of  the  fuel,  freight,  switching,  demurrage,  cart- 
age and  loss  due  to  shrinkage. 

Charge  also  to  this  account  all  expense,  both  labor  and  material, 
incident  to  moving  ashes  from  temporary  dump  to  final  dump. 

Credit  to  this  account  all  revenue  derived  from  the  sale  of  ashes. 

048  WATER  FOR  GAS  PRODUCERS. 

Charge  to  this  account  the  cost  of  water  used  for  producing  power 
gas.  If  the  water  is  purchased,  charge  at  the  purchase  price;  if 
pumped,  charge  here  the  cost  of  pumping. 

049  GAS   PURCHASED    FOR    POWER. 

Charge  to  this  account  the  cost  of  gas  purchased  for  gas  power 
generation. 

050  WATER   FOR  COOLING   ENGINES. 

Charge  to  this  account  the  cost  of  water  used  and  expenses  in- 
curred in  connection  therewith  for  cooling  gas  engines. 

051  GAS    POWER    EQUIPMENT    LABOR. 

Charge  to  this  account  the  cost  of  labor  used  in  operation  of  gas 
engines  and  accessory  equipment.  Exclude  maintenance  labor. 

052  ELECTRICAL    LABOR. 

Charge  to  this  account  the  cost  of  all  labor  in  connection  with 
operating  electrical  apparatus,  beginning  with  the  generator  and  end- 
ing where  the  electric  current  leaves  the  generating  station.  This  in- 
cludes the  operation  of  generators,  exciters,  transformers,  wiring, 
switchboards,  instruments  and  all  electrical  equipment  used  in  the  pro- 
duction of  electric  power  by  gas. 

Principal    Items.     Labor   of   station   operators   and   assist- 
ants, regulators  and  switchboard  men. 

The  operation  of  substation  apparatus  and  equipment  occupying  the 
same  building  with  the  gas  power  generating  plant  should  be  charged 
to  Account  "O74  Substation,  Transformer  Station  and  Switching  Sta- 
tion Labor." 

(32) 


053  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  superin- 
tendent and  general  foreman  of  the  gas  power  generating  plant.  This 
includes  also  the  salaries  and  expenses  of  draftsmen  and  all  clerical 
help  upon  records  and  accounts,  and  cost  of  office  supplies  consumed, 
directly  chargeable  to  expenses  of  gas  power  generation,  whether  at 
the  general  office  or  at  the  plant. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses  of 
the  engineering  staff  and  load  dispatchers  assignable  to  the  gas  power 
generating  plant. 

054  MISCELLANEOUS   LABOR. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about 
the  gas  power  generating  plant  engaged  in  miscellaneous  operating 
work,  including  watchmen,  labor  cleaning  buildings  and  yards,  janitors, 
messengers  and  general  labor  not  chargeable  to  any  of  the  foregoing 
gas  power  generating  plant  labor  accounts. 

055  LUBRICANTS. 

Charge  to  this  account  the  cost  of  lubricants  for  all  machinery  and 
apparatus  in  the  gas  power  generating  plant,  including  engines  and 
auxiliaries,  electric  apparatus  driven  by  gas  power,  motor  generator 
exciter  sets,  etc. 

This  does  not  include  transformer  oil,  wagon  grease  or  oil  for 
lanterns. 

Charge  also  to  this  account  the  cost  of  recovering  oil  from  waste 
and  the  cost  of  filtering  and  handling. 

056  MISCELLANEOUS  SUPPLIES  AND  EXPENSES. 

Charge  to  this  account  all  operating  supplies  consumed  and  all 
expenses  incurred  in  the  gas  power  generating  plant  not  properly 
chargeable  to  other  accounts,  as  follows: 

(a)  Production  Supplies. 

All  supplies  used  in  the  gas  power  generating  plant  which 
are  consumed  in  the  operating  process,  the  replacement  of 
which  does  not  constitute  a  repair  or  renewal. 

Principal  Items.  Waste,  packing  supplies,  gaskets,  hose, 
bolts,  screws,  nails,  dynamo  and  motor  brushes,  cans  for  con- 
taining rags  and  waste,  hand  oil  cans,  and  water  for  cooling 
transformers  and  general  use. 

(b)  Station   Expenses. 

The  general  and  miscellaneous  expenditures  in  the  gas 
power  generating  plant  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items.  Operation  of  lighting,  heating,  cleaning 
and  fire  protection  systems;  janitor's  supplies;  ice,  meals,  car 
fares  and  toilet  service.  Charge  also  to  this  subaccount  the 
proportion  of  stable  and  vehicle  expense  chargeable  to  gas 
power  generation  which  is  not  directly  chargeable  to  other 
gas  power  generation  expense  accounts. 

(33) 


057  OTHER  OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Gas  Power  Generation — Operation,"  the  distributed  charges 
having  been  made  to  the  primary  accounts  of  other  co-ordinate  depart- 
ments, such  as  railway,  gas  or  water  within  the  same  utility. 

058  OTHER  OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Gas  Power 
Generation — Operation"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  utility. 


(34) 


MAINTENANCE.* 

M59     GAS  PRODUCERS  AND  ACCESSORY   EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  gas  producers  and 
accessory  equipment  used  in  production  of  gas  for  gas  power  genera- 
tion of  electric  energy. 

M60     GAS  ENGINES  AND  ACCESSORY   EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  gas  engines  and  ac- 
cessory equipment  used  for  gas  power  generation  of  electric  energy. 

M61   GENERATORS  AND  TRANSFORMERS. 

Charge  to  this  account  the  cost  of  repairing  generators,  exciters 
and  other  electric  generating  apparatus  driven  by  gas  power;  motor 
generator  exciter  sets,  transformers  used  for  transmission  purposes, 
and  renewing  transformer  oil. 

NOTE. — Maintenance  of  motors  and  transformers  for  driving  auxil- 
iary apparatus  will  be  charged  to  the  appropriate  equipment  mainte- 
nance accounts. 

M62     SWITCHBOARDS,   SWITCHING  APPARATUS  AND  WIRING. 

Charge  to  this  account  the  cost  of  repairing  switchboards  and 
switching  apparatus,  meters  and  equipment.  This  includes  such  items 
as  bus  bars,  oil  switches,  disconnecting  switches,  instrument  trans- 
formers, ground  protecting  devices,  static  relief  equipment  at  the  sta- 
tion, remote  control  and  signalling  apparatus,  storage  batteries  for 
operating  station  equipment,  and  all  high  and  low  tension  wiring  ex- 
cept that  for  local  lighting. 

NOTE. — When  apparatus  as  listed  in  this  account  receives  power 
from  generators,  or  from  transmission  lines,  and  transforms  or  con- 
verts it  for  delivery  to  the  distribution  system,  the  maintenance  of  such 
apparatus  will  be  charged  to  the  appropriate  substation  equipment 
maintenance  accounts  under  "Transmission  and  Transformation." 

M63      MISCELLANEOUS  STATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  gas  power  generating 
plant  auxiliary  equipment,  including  oiling  systems,  water  piping  for 
cooling  engines  and  transformers;  power  transmission  equipment  such 
as  shafting,  belting,  rope  and  cable  drives,  clutches,  pulleys  and  idler 
wheels;  motors,  hoists,  cranes,  tools  and  all  other  accessory  equip- 
ment. 


See  definition  preceding  Account  "M10.1 


(35) 


M64     BUILDINGS,   FIXTURES  AND  GROUNDS. 

Charge  to  this  account  the  cost  ,of  repairing  gas  producer  plant 
and  gas  power  generating  plant  buildings  and  fixtures  and  maintain- 
ing grounds. 

Principal  Items.  Permanent  foundations  for  equipment, 
brick  or  concrete  stacks;  furniture,  fixtures  and  other  property 
of  like  nature  in  and  about  the  generating  plant  not  specifically 
provided  for  elsewhere;  plumbing  for  water,  sewerage  and 
drainage;  apparatus  for  heating,  lighting  and  ventilating;  fire 
protection  system;  grounds,  streets  and  sidewalks;  elevators, 
including  control  and  operating  apparatus;  lockers;  painting 
employes'  dwellings  and  other  miscellaneous  buildings  used 
in  connection  with  the  gas  power  generating  plant. 

NOTE. — Permanent  foundations  are  those  designed  as  a  part  of  the 
permanent  construction  of  the  building  and  independent  of  their  use  in 
connection  with  any  particular  unit  of  equipment.  The  maintenance  of 
foundations  prepared  especially  for  certain  units  of  equipment  and  de- 
signed to  last  no  longer  than  such  units,  will  be  charged  under  the 
appropriate  maintenance  of  equipment  accounts. 

NOTE. — If  subdivisions  are  made  as  provided  in  Account  "P16  Gas 
Power  Plant  Buildings,  Fixtures  and  Grounds,"  corresponding  subdivision 
should  be  made  of  this  account. 

M65     OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Gas  Power  Generation — Maintenance,"  the  distributed  charges 
having  been  made  to  the  primary  accounts  of  other  co-ordinate  de- 
partments, such  as  railway,  gas  or  water  within  the  same  utility. 

M66     OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Gas  Power 
Generation — Maintenance"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  utility. 


ADJUSTMENTS. 

OM67     ADJUSTMENTS  OF  GAS  POWER  GENERATION   EXPENSES. 

Credit  to  this  account  the  cost  of  gas  sold  to  other  municipal  de- 
partments, public  institutions,  firms  and  individuals,  as  included  in 
the  preceding  expense  accounts  of  this  division,  and  charge  to  Ac- 
count "RE206  Produced  Gas  Sold." 


(36) 


D.      ELECTRIC  CURRENT  PURCHASED. 

OPERATION. 

068  ELECTRIC  CURRENT  PURCHASED   FOR   DISTRIBUTION. 

Charge  to  this  account  the  cost  of  all  electric  current  purchased 
for  the  purpose  of  redistribution  and  sale.  Include  also  "ready  to 
serve"  charges  when  incurred  for  the  purpose  of  securing  such  service. 

069  OTHER   OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  chaf  ge- 
able  to  "Electric  Current  Purchased,"  the  distributed  charges  having 
been  made  to  the  primary  accounts  of  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  utility. 

070  OTHER   OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Electric  Cur- 
rent Purchased"  chargeable  to  other  co-ordinate  departments,  such  as 
railway,  gas  or  water  within  the  same  utility. 


(37) 


II.    TRANSMISSION  AND  TRANS- 
FORMATION. 


OPERATION. 

071  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  superintend- 
ents and  general  foremen  of  the  transmission  system  and  of  substa- 
tions. This  includes  also  the  salaries  and  expenses  of  draftsmen  and 
all  clerical  help  upon  records  and  accounts  and  cost  of  office  supplies 
consumed,  directly  chargeable  to  expenses  of  transmission  and  trans- 
formation. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and  ex- 
penses of  the  engineering  staff  and  load  dispatchers  assignable  to  the 
transmission  system  and  substations. 

072  OVERHEAD  SYSTEM. 

Charge  to  this  account  the  cost  of  patrolling,  inspecting  and  test- 
ing overhead  transmission  lines  and  their  equipment,  locating  and 
clearing  overhead  transmission  line  and  telephone  trouble,  protecting 
lines  from  forest  fires,  floods  and  stump  blasting  operations,  and  all 
work  in  connection  with  operating  transmission  lines  which  is  neces- 
sary to  keep  them  in  service  and  is  not  in  the  nature  of  repairs  or  re- 
newals. 

Charge  also  to  this  account  the  amount  of  rental  paid  for  wires 
(except  telephone  wires)  and  for  poles,  towers  and  right  of  way. 

When  poles  or  other  structures  carry  both  transmission  and  dis- 
tribution wires,  the  operating  costs  should  be  apportioned  between  this 
account  and  Account  "O91  Overhead  System." 

073  UNDERGROUND  SYSTEM. 

Charge  to  this  account  the  cost  of  inspecting  and  testing  under- 
ground cables,  manholes  and  junction  boxes,  and  all  wages  and  ex- 
penses in  connection  with  locating  and  clearing  underground  trans- 
mission line  and  telephone  trouble. 

Charge  also  to  this  account  the  amount  of  rental  paid  for  cables 
(except  telephone  cables)  and  conduits  leased  from  municipal  or  other 
corporations. 

When  underground  conduits  contain  both  transmission  and  dis- 
tribution cables,  the  operating  costs  should  be  apportioned  between 
this  account  and  Account  "O92  Underground  System." 

074  SUBSTATION,    TRANSFORMER    STATION    AND    SWITCHING 

STATION    LABOR. 

Charge  to  this  account  the  wages  of  substation,  transformer  sta- 
tion and  switching  station  operators,  assistants,  regulators,  etc.  Also 
the  wages  of  wiremen,  station  meter  testers,  janitors,  messengers, 
watchmen,  etc.,  employed  at  such  stations. 

(38) 


075  SUPPLIES   AND    EXPENSES. 

Charge  to  this  account  the  cost  of  all  operating  supplies  consumed 
and  all  expenses  incurred  in  the  operation  of  substations,  transformer 
stations  and  switching  stations  not  properly  chargeable  to  other  ac- 
counts, as  follows: 

(a)  Supplies. 

All  supplies  used  in  substations,  transformer  stations  and 
switching  stations  which  are  consumed  in  the  operating  pro- 
cess, the  replacement  of  which  does  not  constitute  a  repair  or 
a  renewal. 

Principal  Items.  Waste,  wiping  supplies,  lubricants,  ma- 
chine brushes,  cans  for  containing  rags  and  waste,  hand  oil 
cans,  and  water  for  copling  transformers  and  for  general  use. 

(b)  Expenses. 

The  general  and  miscellaneous  expenditures  in  substa- 
tions, transformer  stations  and  switching  stations  not  properly 
chargeable  to  other  accounts. 

Principal  Items.  Operation  of  the  lighting,  heating,  clean- 
ing and  fire  protection  systems;  janitors'  supplies;  ice,  meals 
and  car  fares;  toilet  service;  telephone  rentals  and  the  pro- 
portion of  stable  and  vehicle  expense  chargeable  to  substa- 
tions, transformer  stations  and  switching  stations  which  are 
not  directly  chargeable  to  other  substation,  transformer  and 
switching  station  expense  accounts. 

076  OTHER   OPERATIONS — DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Transmission  and  Transformation — Operation,"  the  distributed 
charges  having  been  made  to  the  primary  accounts  of  other  co-ordinate 
departments,  such  as  railway,  gas  or  water  within  the  same  utility. 

077  OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Transmission 
and  Transformation — Operation"  chargeable  to  other  co-ordinate  de- 
partments, such  as  railway,  gas  or  water  within  the  same  utility. 


(39) 


MAINTENANCE.* 

M78     RIGHT  OF  WAY,  PATROL   ROADS  AND   BRIDGES. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  patrol 
roads,  bridges,  fences  and  gates  along  right  of  way;  also  the  cost  of 
clearing,  cutting  brush  and  trimming  trees  along  the  transmission  lines. 

M79     OVERHEAD   SYSTEM. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  the  over- 
head transmission  system,  including  labor,  materials,  tools  and  ex- 
penses. 

Principal  Items.  Poles,  towers,  crossarms,  insulators,  in- 
sulator pins,  braces,  brackets,  guys,  transmission  system 
lightning  arresters  (installed  outside  of  stations  and  substa- 
tions), lightning  arrester  stations,  pole  top  or  other  transmis- 
sion line  switches;  repainting,  removing  and  resetting  poles 
and  towers;  repairing  pavements  and  sidewalks;  cost  of  line 
booths  and  tools. 

When  poles  or  other  structures  carry  both  transmission  and  dis- 
tribution wires,  the  maintenance  costs  should  be  apportioned  between 
this  account  and  Account  "M102  Overhead  System." 

M80     UNDERGROUND    SYSTEM. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  the 
underground  transmission  system,  including  labor,  materials,  tools  and 
expenses. 

Principal  Items.     Cables,  static  relief  apparatus  (installed 

outside  of  stations  and  substations),  conduits,  manholes,  sewer 

connections,  sewer  traps,  repairing  pavements  and  sidewalks. 

When  conduits  contain  both  transmission  and  distribution  cables, 
the  maintenance  costs  should  be  apportioned  between  this  account  and 
Account  "M103  Underground  System." 

M81      SUBSTATION,    TRANSFORMER    STATION    AND    SWITCHING 
STATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  trans- 
formers, motor  generators,  rotary  converters,  boosters  and  renewing 
transformer  oil. 

Charge  also  to  this  account  the  cost  of  repairing  and  renewing 
switchboards  and  switching  apparatus,  meters  and  equipment.  This 
includes  such  items  as  bus  bars,  oil  switches,  disconnecting  switches, 
instrument  transformers,  ground  protecting  devices,  static  relief  equip- 
ment inside  the  stations,  remote  control  and  signalling  apparatus,  stor- 
age batteries  for  operating  station  equipment,  and  all  high  tension  and 
low  tension  wiring  except  that  for  local  lighting. 


See  definition  preceding  Account  "M10." 

(40  ) 


M82     BUILDINGS,    FIXTURES   AND   GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  sub- 
stations, transformer  station  and  switching  station  buildings  and  fix- 
tures, and  maintaining  grounds. 

Principal  Items.  Permanent  foundations  for  equipment; 
furniture,  fixtures  and  other  property  of  like  nature  in  and 
about  the  substations,  transformer  stations  and  switching 
stations  not  specifically  provided  for  elsewhere;  plumbing  for 
water,  sewerage  and  drainage;  apparatus  for  lighting,  heating 
and  ventilating;  fire  protection  system,  grounds,  streets  and 
sidewalks;  elevators,  including  control  and  operating  appar- 
atus; lockers;  painting  employes'  dwellings  and  other  mis- 
cellaneous buildings  used  in  connection  with  the  substations, 
transformer  stations  and  switching  stations. 

NOTE. — Permanent  foundations  are  those  designed  as  a  part  of  the 
permanent  construction  of  the  building  and  independent  of  their  use 
in  connection  with  any  particular  unit  of  equipment.  The  maintenance 
of  foundations  prepared  especially  for  certain  units  of  equipment  and 
designed  to  last  no  longer  than  such  units  will  be  charged  under  the 
appropriate  maintenance  equipment  accounts. 

M83     TELEPHONE   SYSTEM. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  tele- 
phone equipment  and  telephone  lines  used  for  the  operation  of  the 
transmission  and  transformation  systems.  This  includes  the  cost  of 
repair  parts  to  telephones,  telephone  switchboards,  telephone  wire,  in- 
sulators, poles,  and  crossarms. 

M84     OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Transmission  and  Transformation — Maintenance,"  the  distrib- 
uted charges  having  been  made  to  the  primary  accounts  of  other  co- 
ordinate departments,  such  as  railway,  gas  or  water  within  the  same 
utility. 

M85     OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Transmission 
and  Transformation — Maintenance"  chargeable  to  other  co-ordinate  de- 
partments, such  as  railway,  gas  or  water  within  the  same  utility. 


(41) 


III.    STORAGE. 


OPERATION. 

086  LABOR. 

Charge  to  this  account  the  salaries  of  employes  engaged  in  the 
operation  of  storage  batteries,  including  superintendents,  clerks,  in- 
spectors, testers,  battery  men,  labor  incident  to  the  operation  of  boos- 
ters; janitors,  messengers,  watchmen,  etc. 

087  SUPPLIES   AND    EXPENSES. 

Charge  to  this  account  the  cost  of  all  supplies  consumed  and  all 
expenses  incurred  in  the  operation  of  storage  batteries  not  properly 
chargeable  to  other  accounts,  as  follows: 

(a)  Storage  Battery  Supplies. 

All  supplies  consumed  in  the  operation  of  storage  bat- 
teries, the  replacement  of  which  does  not  constitute  a  repair 
or  a  renewal. 

Principal  Items.  Soda,  sponges,  brooms,  waste,  rags, 
brushes  for  boosters  and  compensators,  hydrometers  and  ther- 
mometers. 

(b)  Storage  Battery  Expenses. 

The  general  and  miscellaneous  expenditures  incurred  in 
the  operation  of  batteries  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items.  Operation  of  lighting,  heating,  cleaning 
and  fire  protection  systems;  janitors'  supplies;  ice,  meals  and 
car  fares;  stationery,  including  report  forms;  toilet  service. 
Charge  also  to  this  account  the  proportion  of  stable  and  ve- 
hicle expense  chargeable  to  storage  which  is  not  directly 
chargeable  to  other  storage  expense  accounts. 


(42) 


MAINTENANCE.* 

M88      EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  storage 
batteries  and  their  equipment. 

Principal  Items.  Battery  tanks,  linings  and  plates,  electro- 
lyte, glass  plates  and  covers,  switchboards  and  instruments, 
cables,  regulating  apparatus,  boosters,  compensators,  hydrogen 
generators  and  cell  fillers. 

M89     BUILDINGS,    FIXTURES   AND   GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  build- 
ings and  fixtures  and  maintaining  grounds  used  for  storage  battery  pur- 
poses. 


See  definition  preceding  Accoumt  "MIO." 


(43) 


IV.    DISTRIBUTION. 


OPERATION. 

NOTE. — Utilities  desiring  to  keep  separate  the  costs  of  operating 
Commercial  and  Municipal  distribution  systems  may  subdivide  the  fol- 
lowing Operation  accounts  for  this  purpose. 

090  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  superintend- 
ents and  general  foremen  of  the  distribution  system.  This  includes 
also  the  salaries  and  expenses  of  draftsmen  and  all  clerical  help  upon 
records  and  accounts,  and  cost  of  office  supplies  consumed,  directly 
chargeable  to  expenses  of  distribution  and  utilization. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses  of 
the  engineering  staff  and  load  dispatchers  assignable  to  the  distribu- 
tion system. 

091  OVERHEAD   SYSTEM. 

Charge  to  this  account  the  cost  of  inspecting  and  testing  overhead 
distribution  lines,  and  all  wages  and  expenses  in  connection  with  lo- 
cating and  clearing  distribution  line  and  telephone  trouble.  Charge 
also  to  this  account  the  amount  of  rental  paid  for  wires  (except  tele- 
phone wires)  and  for  poles  or  towers  and  space  on  same.  When  poles 
or  towers  carry  both  distribution  and  transmission  wires  the  operat- 
ing costs  should  be  apportioned  between  this  account  and  Account  "O72 
Overhead  System." 

092  UNDERGROUND   SYSTEM. 

Charge  to  this  account  the  cost  of  inspecting  and  testing  under- 
ground cables,  manholes  and  junction  boxes,  and  all  wages  and  ex- 
penses in  connection  with  locating  and  clearing  trouble  in  the  under- 
ground distribution  and  telephone  system.  Charge  also  to  this  account 
the  amount  of  rental  paid  for  cables  (except  telephone  cables)  and 
conduits  leased  from  municipal  or  other  corporations. 

When  underground  conduits  contain  both  distribution  and  trans- 
mission cables,  the  operating  costs  should  be  apportioned  between  this 
account  and  Account  "O73  Underground  System." 

093  LINE  TRANSFORMERS— OVERHEAD.- 

Charge  to  this  account  the  cost  of  removing  and  resetting  over- 
head line  transformers  and  their  accessories,  such  as  fuses,  cut-outs, 
switches,  etc.,  whether  on  poles,  or  on  the  premises  of  the  consumer; 
also  routine  testing  and  inspecting  of  such  apparatus. 

(44) 


094  LINE   TRANSFORMERS— UNDERGROUND. 

Charge  to  this  account  the  cost  of  removing  and  resetting  under- 
ground line  transformers  and  their  accessories,  such  as  fuses,  cut-outs, 
switches,  etc.,  whether  in  transformer  vaults  or  on  the  premises  of  the 
consumer;  also  routine  testing  and  inspecting  of  such  apparatus. 

095  SERVICES. 

Charge  to  this  account  the  cost  of  disconnecting  and  reconnecting 
overhead  and  underground  services  at  the  consumers'  premises,  includ- 
ing wages  and  expenses  of  inspectors.  Utilities  may  at  their  option 
charge  to  this  account  the  entire  cost  of  the  first  installation  of  the 
overhead  or  underground  services,  with  the  exception  of  that  portion 
of  underground  services  between  the  distribution  mains  and  the  first 
junction  box  or  main  line  switch,  which  should  be  charged  to  Capital 
Account  "P34  Distribution  System  Equipment — Underground." 

096  INSTALLING,   REMOVING   AND   RESETTING    METERS. 

Charge  to  this  account  the  cost  of  installing,  removing  and  reset- 
ting meters  for  consumers'  service. 

097  INSPECTING  AND  TESTING    METERS. 

Charge  to  this  account  the  cost  of  inspecting  and  testing  meters 
on  consumers'  premises  and  in  the  meter  department. 

098  METER    DEPARTMENT    SUPPLIES   AND    EXPENSES. 

Charge  to  this  account  the  cost  of  supplies  consumed  and  expenses 
incurred  in  the  operation  of  the  meter  department.  Exclude  main- 
tenance supplies  and  expenses. 

099  MISCELLANEOUS    SUPPLIES    AND    EXPENSES. 

Charge  to  this  account  the  cost  of  all  operating  supplies  consumed 
and  all  expenses  incurred  in  the  distribution  system  not  properly 
chargeable  to  other  accounts.  This  includes  distribution  system  tele- 
phone rentals  and  the  proportion  of  stable  and  vehicle  expense  charge- 
able to  the  operation  of  the  distribution  system,  which  are  not  directly 
chargeable  to  other  distribution  and  utilization  expense  accounts. 

0100  OTHER   OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Distribution-Operation,"  the  distributed  charges  having  been 
made  to  the  primary  accounts  of  other  co-ordinate  departments,  such 
as  railway,  gas  or  water  within  the  same  utility. 

0101  OTHER   OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Distribution- 
Operation"  chargeable  to  other  co-ordinate  departments,  such  as  rail- 
way, gas  or  water  within  the  same  utility. 

(45) 


MAINTENANCE.* 

XOXK. — Utilities  desiring  to  keep  separate  the  costs  of  repairing  and 
renewing  Commercial  and  Municipal  distribution  systems  may  subdivide 
the  following  Maintenance  accounts  for  this  purpose. 

M102     OVERHEAD  SYSTEM. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  the  over- 
head distribution  system,  including  labor,  materials,  tools  and  expenses. 

Principal  Items.  Poles,  towers,  crossarms,  insulators,  in- 
sulator pins,  braces,  brackets,  guys,  distribution  system  light- 
ning arresters  (installed  outside  of  stations  and  substations) ; 
repainting,  removing  and  resetting  poles  and  towers;  repair- 
ing pavements  and  sidewalks. 

When  poles  or  other  structures  carry  both  distribution  and  trans- 
mission wires,  the  maintenance  costs  should  be  apportioned  between 
this  account  and  Account  "M79  Overhead  System." 

M103     UNDERGROUND   SYSTEM. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  the 
underground  distribution  system,  including  labor,  materials,  tools  and 
expenses. 

Principal  Items.     Cables,  static  relief  apparatus  (installed 

outside  of  stations  and  substations),  conduits,  manholes,  sewer 

connections,  sewer  traps,  repairing  pavements  and  sidewalks; 

repairing  and  renewing  Edison  tube  system. 

When  conduits  contain  both  distribution  and  transmission  cables, 
the  maintenance  costs  should  be  apportioned  between  this  account  and 
Account  "M80  Underground  System." 

M104     LINE   TRANSFORMERS— OVERHEAD. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  over- 
head distribution  transformers,  including  renewing  oil,  repainting,  re- 
winding, and  repairs  to  switches  and  transformer  devices  which  are 
the  property  of  the  utility,  whether  on  poles,  or  on  the  premises  of 
the  consumer. 

This  includes  also  the  cost  of  removing,  resetting,  inspecting  and 
testing  overhead  line  transformers  for  the  purpose  of  repairs. 

M105     LINE    TRANSFORMERS— UNDERGROUND. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  under- 
ground distribution  transformers,  including  renewing  oil,  repainting, 
rewinding,  and  repairs  to  switches  and  transformer  devices  which  are 
the  property  of  the  utility,  whether  in  transformer  vaults  or  on  the 
premises  of  the  consumer. 

This  includes  also  the  cost  of  removing,  resetting,  inspecting  and 
testing  underground  line  transformers  for  the  purpose  of  repairs. 


See  definition  preceding  Account  "M10." 

(46) 


M106     SERVICES. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  over- 
head and  underground  services.  Utilities  that  charge  the  first  cost  of 
services  to  Account  "O95  Services,"  will  charge  to  this  account  only 
the  cost  of  repairing  and  renewing  the  underground  services  between 
the  distribution  mains  and  the  first  junction  box  or  main  line  switch. 

M107      METERS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  con- 
sumers' meters,  including  readjustment,  cleaning  and  painting  old 
meters,  new  meter  parts  consisting  of  jewels,  pivots,  magnets,  etc. 
This  includes  also  the  cost  of  removing  and  testing  meters  for  the  pur- 
pose of  repairs,  and  resetting  the  same. 

M108     TELEPHONE  SYSTEM. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  tele- 
phone equipment  and  telephone  lines  used  for  the  operation  of  the  dis- 
tribution system.  This  includes  the  costs  of  repair  parts  for  tele- 
phones, telephone  switchboards,  telephone  wires,  insulators,  poles  and 
crossarms. 

M109     OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Distribution-Maintenance,"  the  distributed  charges  having 
been  made  to  the  primary  accounts  of  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  utility. 

M110     OTHER   OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Distribution- 
Maintenance"  chargeable  to  other  co-ordinate  departments,  such  as 
railway,  gas  or  water  within  the  same  utility. 


(47) 


V.    UTILIZATION. 

OPERATION. 

0111  COMMERCIAL   ARC    LAMPS. 

Charge  to  this  account  the  cost  of  removing,  resetting,  trimming, 
cleaning,  inspecting  and  turning  on  and  off  commercial  arc  lamps,  in- 
cluding those  in  municipal  buildings;  also  adjusting  and  testing  lamps 
in  place. 

Principal    Items.     Wages   and   expenses   of   trimmers   and 

inspectors,    carbons,    brushes,    chamois    skins,    and    polishing 

powder. 

Utilities  may  at  their  option  charge  the  first  cost  of  installing  com- 
mercial arc  lamps  to  this  account. 

0112  COMMERCIAL    INCANDESCENT    LAMPS. 

Charge  to  this  account  the  cost  of  turning  on  and  off  commercial 
incandescent  lamps,  including  those  in  municipal  buildings. 

Utilities  that  supply  the  consumer  with  the  first  installation  of 
lamps  free  of  cost,  and  which  do  not  renew  the  same,  should  charge 
the  cost  of  the  first  installation  to  this  account.  Utilities  that  make  a 
practice  of  renewing  commercial  incandescent  lamps  free  of  cost  to 
the  consumer  may  at  their  option  charge  the  cost  of  the  first  installa- 
tion to  this  account,  as  well  as  the  cost  of  renewals,  delivery,  etching, 
and  photometering  lamps. 

0113  CONSUMERS'    INSTALLATIONS. 

Charge  to  this  account  the  labor  and  expense  incurred  in  attend- 
ing trouble  calls,  testing  voltage  at  the  request  of  the  consumer,  and 
inspecting  wiring  and  installations  on  consumers'  premises.  Charge 
also  the  cost  of  repairing  property  of  the  consumer,  such  as  electric 
wiring,  fixtures  and  appliances,  for  which  no  charge  is  made  to  the 
consumer. 

0114  MISCELLANEOUS    UTILIZATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  installing  and  testing  motors, 
their  accessories  and  other  equipment  installed  on  the  consumers' 
premises,  for  which  no  rental  is  charged.  Operating  expenses  of  such 
equipment  when  rented,  will  be  charged  to  Account  "RE208  Rental  of 
Conduits,  Pole  Lines  and  Apparatus." 

(48) 


0115  MUNICIPAL  ARC    LAMPS. 

Charge  to  this  account  the  cost  of  removing,  resetting,  trimming, 
cleaning,  inspecting  and  turning  on  and  off  municipal  street  arc  lamps; 
also  adjusting  and  testing  lamps  in  place. 

Principal    Items.     Wages  and  expenses   of  trimmers   and 

inspectors,    carbons,    brushes,    chamois    skins,    and    polishing 

powder. 

Utilities  may  at  their  option  charge  the  first  cost  of  installing 
municipal  arc  lamps  to  this  account. 

0116  MUNICIPAL    INCANDESCENT    LAMPS. 

Charge  to  this  account  the  cost  of  inspecting  and  turning  on  and 
off  municipal  incandescent  street  lamps.  Utilities  that  supply  the  first 
installation  of  lamps  free  of  charge  to  the  municipality  and  do  not 
renew  the  same  will  charge  the  first  cost  of  such  installation  to  this 
account.  Utilities  may  at  their  option  charge  the  cost  of  the  first  in- 
stallation of  municipal  incandescent  lamps  to  this  account,  and  in  such 
event  all  renewals,  including  the  cost  of  delivery,  etching  and  photom- 
etering  lamps  should  also  be  charged  to  this  account. 


(49) 


MAINTENANCE.* 

M117     COMMERCIAL  ARC   LAMPS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  com- 
mercial arc  lamps  and  their  accessories,  including  those  in  municipal 
buildings.  This  includes  the  cost  of  removing  arc  lamps  for  repairs 
and  the  testing,  adjusting  and  resetting  of  same;  renewing  globes  and 
parts;  and  the  proportion  of  the  arc  lamp  repair  shop  supplies  and 
expenses  chargeable  to  this  work. 

M118     COMMERCIAL   INCANDESCENT   LAMPS— RENEWALS. 

Utilities  that  charge  the  first  installation  of  commercial  incandes- 
cent lamps  to  Capital  Account  will  charge  to  this  account  the  cost  of 
renewals,  including  cost  of  delivery,  etching  and  photometering  lamps. 

M119      MISCELLANEOUS  UTILIZATION    EQUIPMENT. 

Charge  to  this  account  the  cost,  when  not  provided  for  in  other 
accounts,  of  repairing  miscellaneous  utilization  equipment  installed 
on  consumers'  premises  and  for  which  no  rental  is  charged.  This  in- 
cludes repairs  to  motors,  their  accessories  and  other  equipment.  Main- 
tenance expenses  of  such  equipment  when  rented  will  be  charged  to 
Account  "RE208  Rental  of  Conduits,  Pole  Lines  and  Apparatus." 

M120     MUNICIPAL  ARC  LAMPS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  munici- 
pal street  arc  lamps  and  their  accessories.  This  includes  removing 
arc  lamps  for  purposes  of  repairs,  testing,  adjusting  and  resetting  same, 
renewing  globes  and  parts,  repairs  of  mast  arms,  hangers,  poles,  ropes, 
etc.,  repainting  poles;  and  the  proportion  of  arc  lamp  repair  shop  sup- 
plies and  expenses  chargeable  to  this  work. 

M121      MUNICIPAL  INCANDESCENT  LAMPS— RENEWALS. 

Utilities  that  charge  the  first  installation  of  municipal  incandescent 
street  lamps  to  Capital  Account  will  charge  to  this  account  the  cost  of 
renewals,  including  cost  of  delivery,  etching  and  photometering  lamps. 

M122     MUNICIPAL  INCANDESCENT  LAMP  ACCESSORIES. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  munici- 
pal incandescent  street  lamp  fixtures  and  accessories.  This  includes 
sockets,  globes,  goose  necks,  posts,  etc. 


*See  definition  preceding  Account  "M10." 


(50) 


VI.    COMMERCIAL. 


OFFICE  SALARIES  AND  EXPENSES. 

C123     CONTRACTS. 

Charge  to  this  account  salaries  and  expenses  incurred  in  connec- 
tion with  applications  and"  contracts  for  service,  and  attention  to  bill 
questions. 

C124     METER   READING. 

Charge  to  this  account  salaries  and  expenses  incurred  in  reading 
meters. 

C125     ACCOUNTING. 

Charge  to  this  account  salaries  and  expenses  incurred  and  cost  of 
supplies  consumed  in  keeping  consumers'  accounts,  rendering  con- 
sumers' bills,  and  other  accounting  of  commercial  business. 

C126     COLLECTING. 

Charge  to  this  account  salaries  and  expenses  incurred  in  the  col- 
lection of  consumers'  accounts,  including  salaries  of  cashiers,  collec- 
tors and  clerks;  and  cost  of  postage  and  stationery  used,  collectors' 
expenses,  etc. 

Charge  also  to  this  account  fees  and  commissions  allowed  for 
collection  of  consumers'  accounts. 

C127     OTHER   COMMERCIAL   OFFICE   SALARIES  AND   EXPENSES. 

Charge  to  this  account  commercial  office  salaries  and  expenses, 
and  cost  of  supplies  consumed,  which  are  not  chargeable  to  the  other 
accounts  of  this  division. 


(51) 


NEW  BUSINESS  SALARIES  AND  EXPENSES. 

C128     ADVERTISING   AND   SOLICITING. 

Charge  to  this  account  the  cost  of  all  advertising  and  soliciting. 

Principal  Items.  Salaries  and  expenses  of  advertising 
manager  and  assistants;  booklets,  handbills,  newspaper  ad- 
vertisements, posters,  bulletins,  and  all  related  items  of  ex- 
pense; cost  of  all  labor,  material  or  devices  furnished  by  the 
utility  for  demonstrator  advertising,  together  with  salaries 
and  expenses  of  demonstrators,  rent  and  all  miscellaneous 
expenses  incurred  in  demonstration. 

Charge  also  to  this  account  the  salaries  and  expenses  of  solicitors, 
except  the  proportion  chargeable  to  consumers'  bill  questions;  also  all 
commissions  paid  for  securing  new  business,  preparing  estimates,  en- 
gineering advice,  etc. 

C129     WIRING  AND  APPLIANCES. 

Charge  to  this  account  the  cost  of  all  labor,  materials  or  devices, 
including  cost  of  wiring,  cost  of  electric  signs,  and  all  delivery  and 
connection  expense  of  same,  furnished  to  consumers  without  charge 
to  induce  new  business. 

C130     OTHER    NEW    BUSINESS   SALARIES   AND    EXPENSES. 

Charge  to  this  account  commercial  new  business  salaries  and  ex- 
penses, and  cost  of  supplies  consumed,  which  are  not  chargeable  to 
the  other  accounts  of  this  division. 


MAINTENANCE. 

C131.      MAINTENANCE  OF  COMMERCIAL  OFFICE   EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairs  to  office  equipment  used 
exclusively  in  the  Commercial  Department. 


(52) 


VII.    GENERAL. 


OFFICE. 

G132     SALARIES   AND    EXPENSES   OF    GENERAL    OFFICERS. 

Charge  to  this  account  the  salaries  and  expenses  of  general  officers 
of  the  utility,  whose  jurisdiction  extends  to  the  entire  system,  when 
not  properly  chargeable  to  other  accounts. 

G133     SALARIES  AND  EXPENSES  OF  GENERAL  OFFICE  CLERKS. 

Charge  to  this  account  the  salaries  and  expenses  of  all  employes 
in  the  general  office,  which  are  not  properly  chargeable  to  other  ac- 
counts. 

G134     PRINTING,  STATIONERY   AND  OFFICE  SUPPLIES- 
GENERAL. 

Charge  to  this  account  the  cost  of  all  printing,  stationery  and  of- 
fice supplies  used  in  the  general  office  not  properly  chargeable  to 
other  accounts. 

G135     GENERAL   OFFICE    EXPENSE. 

Charge  to  this  account  all  sundry  expenses  incurred  in  the  general 
office. 

Principal  Items.  Postage  (except  postage  charged  to 
commercial  expense) ;  rental  of  postoffice  and  safe  deposit 
boxes;  telephone  rentals  and  expenses  incident  to  general  of- 
fice telephone  service,  telegrams;  wages  and  supplies  of  jan- 
itors, elevator  men  and  watchmen  employed  in  general  and 
branch  offices. 

G136     GENERAL  OFFICE   RENT. 

Charge  to  this  account  the  rental  paid  for  general  and  branch 
offices. 

G137      MAINTENANCE     OF    GENERAL     OFFICE     BUILDINGS,     FIX- 
TURES AND   GROUNDS. 

Charge  to  this  account  the  cost  of  labor  and  material  incurred  in 
the  repair  of  general  and  branch  office  buildings,  fixtures  and  grounds, 
including  elevators  with  control  and  operating  apparatus,  vaults,  heat- 
ing and  ventilating  apparatus,  lighting  fixtures,  fire  protection  system; 
appurtenant  grounds,  streets,  sidewalks,  etc. 

G138     MAINTENANCE   OF   GENERAL  OFFICE    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  repairs  to  general  office 
equipment.  Exclude  the  cost  of  repairs  to  office  equipment  used  ex- 
clusively by  the  Commercial  Department. 

(53) 


MISCELLANEOUS. 

G139     INSURANCE. 

Charge  to  this  account  all  premiums  paid  for  fire,  boiler,  casualty, 
industrial,  fidelity,  automobile  and  other  insurance  not  chargeable  to 
other  accounts. 

G140     STORE  EXPENSES. 

Charge  to  this  account  the  proportion  of  salaries  and  expenses 
including  stationery,  of  storekeepers  and  their  assistants  and  clerks 
not  chargeable  specifically  to  Capital  or  other  Expense  Accounts. 

Charge  also  to  this  account  the  cost  of  freight,  transfer,  storage, 
etc.,  when  not  practicable  to  include  as  a  part  of  the  unit  costs  of  ma- 
terials and  supplies. 

Charge  also  to  this  account  rentals  of  storeroom  buildings;  re- 
pairing and  renewing  storeroom  buildings,  fixtures  and  equipment,  and 
maintaining  grounds. 

G141      LAW   EXPENSE— GENERAL. 

Charge  to  this  account  all  law  expenses  except  those  incurred  in 
the  defense  and  settlement  of  damage  claims.  This  includes  salaries 
and  expenses  of  counsel  and  attorneys,  their  clerks  and  attendants; 
rentals  and  expenses  of  their  offices;  printing  briefs,  legal  forms,  tes- 
timony reports,  etc.,  fees  and  retainers  for  services  of  attorneys  not 
regular  employes;  court  costs  and  payment  of  special  notarial  and  wit- 
ness fees  not  provided  for  elsewhere;  expenses  in  connection  with 
taking  depositions;  legal  advertising  and  all  law  and  court  expenses 
not  elsewhere  provided  for. 

G142     INJURIES  AND  DAMAGES. 

Charge  to  this  account  all  expenses  incurred  on  account  of  persons 
killed  or  injured  and  property  damaged  in  connection  with  the  opera- 
tion of  the  utility. 

Principal  Items.  Salaries  and  expenses  of  Claim  Agent, 
investigators,  adjusters  and  others  engaged  in  the  investigation 
of  accidents  and  the  adjustment  of  claims;  salaries,  fees  and 
expenses  of  attorneys  and  their  clerks  and  attendants  engaged 
in  investigation,  adjustment  or  defense  of  claims  for  death  or 
injuries  of  persons,  or  damage  to  property,  including  court 
costs,  witness  fees  and  all  legal  expense,  including  advertising 
incident  to  claims;  salaries,  fees  and  expenses  of  surgeons, 
hospital  service,  medical  and  surgical  supplies,  expenses  of 
coroners  and  undertakers;  and  all  amounts  paid  in  settlement 
of  claims  for  death  or  injuries  of  persons,  or  damage  to  prop- 
erty. 

G143      MISCELLANEOUS  GENERAL  EXPENSE. 

Charge  to  this  account  any  expense  general  to  the  business  and 
not  chargeable  specifically  to  other  general  expense  accounts. 

(54) 


G144     MAINTENANCE    OF    OTHER     BUILDINGS,    FIXTURES    AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  labor  required^  and  material 
used  in  the  repair  of  buildings,  fixtures  and  grounds  which  is  not 
chargeable  to  other  accounts. 

Maintenance  of  buildings,  fixtures  and  grounds  of  general  shops, 
and  utility  equipment,  and  buildings,  fixtures  and  grounds  rented  by 
the  utility  to  others,  will  be  charged  to  appropriate  accounts  of  the 
"Miscellaneous  Revenue  and  Expense  Division,"  as  provided. 

G145      MAINTENANCE   OF    MISCELLANEOUS   EQUIPMENT. 

Charge  to  this  account  the  cost  of  labor  required  and  material  used 
in  the  repair  of  miscellaneous  equipment  included  in  Account  "P45 
Miscellaneous  Equipment,"  except  where  maintenance  may  be  direct- 
ly charged  to  other  appropriate  expense  accounts. 

Maintenance  of  equipment  of  general  shops,  utility  equipment  and 
equipment  such  as,  pole  lines,  conduits  and  apparatus  rented  by  the 
utility  to  others,  will  be  charged  to  appropriate  accounts  of  the  "Mis- 
cellaneous Revenue  and  Expense  Division,"  as  provided. 


(55) 


VIII.    DEPRECIATION  AND  AMORTIZ- 
ATION. 


DA146     DEPRECIATION    OF   TANGIBLE    FIXED   CAPITAL. 

This  account  will  include  the  accrued  losses  by  depreciation,  as 
follows: 

(1)  Losses  by  current  deterioration  in  value  of  tangible 
fixed  capital  resulting  from  wear  and  tear  not  covered  by  cur- 
rent maintenance  charges. 

(2)  Losses  by  obsolescence  or  inadequacy  resulting  from 
age,  physical  change,  or  supersession  by  reason  of  new  inven- 
tions and  methods,  and  changes  in  demand  or  requirement. 

(3)  Losses  by  destruction  of  property  resulting  from  ex- 
traordinary casualties. 

Charge  to  this  account  and  credit  to  Account  "L23  Reserve  for 
Accrued  Depreciation — Tangible  Fixed  Assets"  each  month  such  month- 
ly proportional  amount  as  will  by  its  uniform  application,  during  the 
period  of  the  estimated  serviceable  life  of  the  tangible  fixed  assets 
depreciated,  produce  a  total  amount  equal  to  the  known  or  estimated 
cost  of  such  assets  less  salvage  or  scrap  value.  (The  cost  of  current 
repairs  and  renewals  shall  not  be  included  in  depreciation  charges.) 

When  any  tangible  fixed  asset  is  retired  from  service  the  cost 
thereof  charged  to  the  asset  account  shall  be  credited  to  that  account. 
The  "Reserve,"  (Account  "L23"),  shall  be  charged  with  that  part  of 
the  cost  of  the  asset  retired  which  has  been  credited  to  it; — and  "Ma- 
terials and  Supplies,"  (Account  "A72"),  or  appropriate  subaccount 
thereof  shall  be  charged  with  the  known  or  estimated  salvage  or  scrap 
value  of  the  asset  retired. 

The  differences  between  accounting  values  used  and  values  de- 
termined upon  retirement  of  tangible  fixed  assets  from  service  or 
\alues  fixed  by  sale  are  adjustable,  as  follows: 

That  proportion  applicable  to  periods  prior  to  the  current  annual 
period  will  be  adjusted  through  Accounts  "S23  Delayed  Gains  Accrued 
in  Prior  Periods"  and  "S24  Delayed  Losses  Accrued  in  Prior  Periods," 
and  that  proportion  applicable  to  the  current  annual  period  will  be  ad- 
justed through  this  account. 

NOTE. — As  required  above  the  cost  of  any  tangible  fixed  asset  retired 
from  service  shall  be  credited  to  the  asset  account :  therefore,  the  cost 
of  any  tangible  fixed  asset  replacing  an  asset  retired  shall  be  charged  to 
the  asset  account.  Analysis  of  the  property  and  plant  accounts  when 
required  by  the  Bureau  of  Inspection  and  Supervision  of  Public  Offices, 
will  include  identification  of  property  units  in  service. 

DA147     AMORTIZATION  OF  INTANGIBLE  FIXED  CAPITAL. 

Charge  to  this  account  and  credit  to  Account  "L24  Reserve  for 
Accrued  Amortization — Intangible  Fixed  Assets"  each  month  the 
monthly  proportion  of  annual  charges  determined  or  estimated  to  be 
sufficient  to  extinguish  the  cost  value  of  intangible  capital  upon  or  be- 
fore the  expiration  of  useful  life  of  such  capital. 

(56) 


CLASSIFICATION  OF  MISCELLANEOUS  REVENUES 

AND  EXPENSES  FOR  MUNICIPAL  ELECTRIC 

LIGHT  AND  POWER  UTILITIES. 


ALL  CLASSES. 

RE201  Engineering. 

RE202  General  Shops. 

RE203  Utility  Equipment. 

RE204  Merchandise  Sales. 

RE205  Produced  Steam  Sold. 

RE206  Produced  Gas  Sold. 

RE207  Rental  of  Real  Estate  and  Buildings. 

RE20S  Rental  of  Conduits,  Pole  Lines  and  Apparatus. 

RE209  Interest  on  Departmental  Current  Fund  Deposits. 

RE210  Other  Miscellaneous  Revenues  and  Expenses. 


(57) 


MISCELLANEOUS  REVENUES  AND 
EXPENSES. 


RE201      ENGINEERING. 

Charge  to  this  account  expenses  incurred  for  engineering  services 
and  production  of  engineering  maps  and  records.  This  includes  such 
items  as  salaries  of  engineers,  draftsmen,  clerks  and  other  employes 
required;  incidental  expenses  and  cost  of  supplies  consumed. 

Credit  to  this  account  items  chargeable  to  other  accounts,  other 
municipal  departments,  taxing  districts,  firms  and  individuals  for  en- 
gineering services  and  records  rendered. 

RE202     GENERAL  SHOPS. 

Charge  to  this  account  the  general  expenses  of  operating  General 
Shops  and  maintaining  General  Shop  equipment,  buildings  and  fixtures. 
Exclude  the  cost  of  labor  and  material  directly  chargeable  to  shop 
jobs,  for  which  provision  is  made  in  Account  "ASS  General  Shop  Work 
in  Progress." 

When  a  general  shop  job  is  completed,  the  cost  thereof  will  be 
credited  to  Account  "A83  General  Shop  Work  in  Progress."  The 
amount  of  the  charge  therefor  will  be  debited  to  the  appropriate  ac- 
count. The  amount  of  profit  derived,  if  any,  will  be  credited  to  this 
account,  or  the  amount  of  loss,  if  any,  will  be  debited  to  this  account. 

Utilities  so  desiring,  may  subdivide  this  account  for  the  purpose 
of  keeping  separate  machine  shop,  blacksmith  shop,  carpenter  shop, 
etc. 

RE203      UTILITY   EQUIPMENT. 

Charge  to  this  account  the  cost  of  operating  utility  equipment  and 
maintaining  utility  equipment,  buildings  and  fixtures. 

Credit  to  this  account  all  revenues  derived  from  service  rendered 
to  other  accounts,  other  municipal  departments,  firms  and  individuals. 

Utilities  desiring  to  keep  separate  accounts  for  motor,  horse  and 
other  vehicles,  may  open  sub-accounts  for  this  purpose. 

RE204     MERCHANDISE  SALES. 

Charge  to  this  account  the  cost  of  all  electric  merchandise  sold, 
and  credit  Account  "A73  Merchandise  Acquired  for  Sale." 

Charge  also  to  this  account  all  expenses  incurred  in  the  sale  of 
electric  merchandise. 

Credit  to  this  account  all  amounts  derived  from  the  sale  of  elec- 
tric merchandise.  Exclude  sales  of  discarded  property. 

(58) 


RE205     PRODUCED  STEAM  SOLD. 

This  account  is  provided  for  the  revenues  and  expenses  applying 
to  the  sale  of  steam  produced,  in  connection  with  steam  power  genera- 
tion plants  of  the  utility,  to  other  municipal  departments,  public  in- 
stitutions, firms  and  individuals. 

Charge  to  this  account  the  cost  of  steam  sold  and  credit  Account 
"OM45  Adjustments  of  Steam  Power  Generation  Expenses." 

Charge  also  to  this  account  such  other  expenses  as  may  be  applic- 
able. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of  steam. 

RE206     PRODUCED  GAS  SOLD. 

This  account  is  provided  for  the  revenues  and  expenses  applying 
to  the  sale  of  gas  produced,  in  connection  with  gas  power  generation 
plants  of  the  utility,  to  other  municipal  departments,  public  institutions, 
firms  and  individuals. 

Charge  to  this  account  the  cost  of  gas  sold  and  credit  Account 
"OM67  Adjustments  of  Gas  Power  Generation  Expenses." 

Charge  also  to  this  account  such  other  expenses  as  may  be  applic- 
able. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of  pro- 
duced gas. 

RE207     RENTAL  OF   REAL   ESTATE  AND   BUILDINGS. 

Credit  to  this  account  monthly  as  they  accrue  all  miscellaneous 
rent  revenues  as  a  return  upon  leased  property  other  than  electric 
plant  and  equipment. 

Charge  to  this  account  all  expenses  for  the  up-keep  of  and  the 
insurance  on  the  property  so  rented. 

RE208     RENTAL  OF  CONDUITS,  POLE  LINES  AND  APPARATUS. 

Credit  to  this  account  all  revenues  from  rental  to  municipal  or 
other  corporations  or  to  individuals  of  conduits,  pole  lines,  attach- 
ments to  poles,  wattmeters,  transformers,  motors,  or  any  other  electric 
apparatus. 

Charge  to  this  account  all  expenses  for  the  up-keep  of  the  property 
so  rented. 

Charge  also  to  this  account  the  expenses  of  installation  of  rented 
equipment,  such  as  motors  and  appurtenances. 

RE209      INTEREST     ON     DEPARTMENTAL     CURRENT     FUND     DE- 
POSITS. 

Credit  to  this  account  monthly  all  accruals  of  interest  receivable 
on  deposits  of  department  current  funds  with  banks,  trust  companies 
or  others. 

RE210     OTHER    MISCELLANEOUS   REVENUES  AND    EXPENSES. 

Credit  and  charge  to  this  account  all  miscellaneous  revenues  and 
expenses  not  provided  for  in  any  of  the  preceding  accounts  of  this  di- 
vision. 

(59) 


CLASSIFICATION  OF  DEDUCTIONS  FROM  GROSS 

INCOME  FOR  MUNICIPAL  ELECTRIC  LIGHT 

AND  POWER  UTILITIES. 


ALL  CLASSES. 


Dl  Interest  on  General  Bonds  Outstanding. 

D2  Interest  on  Revenue  Bonds  Outstanding. 

D3  Miscellaneous  Interest. 

D4  Amortization  of  Discount  on  Funded  Debt. 

D5  Amortization  of  Premium  on  Funded  Debt — Credit. 

D6  Charges  in  Lieu  of  General  Taxes  and  Assessments  on  Rev- 
enues. 

D7  Other  Deductions  from  Gross  Income. 


(60) 


FROM 
DEDUCTIONS  AND  GROSS  INCOME. 


D1      INTEREST  ON   GENERAL   BONDS  OUTSTANDING. 

Charge  to  this  account  each  month  the  monthly  proportion  of  in- 
terest accrued  on  outstanding  general  bonds  included  in  the  liabilities 
of  the  accounting  utility. 

All  amounts  of  exchange  applying  to  payment  of  general  bond 
interest  shall  be  charged  to  Account  "G143  Miscellaneous  General  Ex- 
pense." 

NOTE. — Interest  applicable  to  special  construction  of  plant  shall  not 
be  charged  to  this  account.  See  Account  "P54  Special  Construction 
Interest,  Premium  and  Discount,"  where  provision  is  made  for  such 
charges. 

D2      INTEREST  ON   REVENUE  BONDS  OUTSTANDING. 

Charge  to  this  account  each  month  the  monthly  proportion  of  in- 
terest accrued  on  outstanding  revenue  bonds. 

All  amounts  of  exchange  applying  to  payment  of  revenue  bond 
interest  shall  be  charged  to  Account  "G143  Miscellaneous  General 
Expense." 

NOTE. — Interest  applicable  to  special  construction  of  plant  shall  not 
be  charged  to  this  account.  See  Account  "P54  Special  Construction  In- 
terest, Premium  and  Discount"  where  provision  is  made  for  such  charges. 

D3      MISCELLANEOUS   INTEREST. 

Charge  to  this  account  each  month  the  monthly  proportion  of 
interest  accrued  on  outstanding  warrants  and  other  current  liabili- 
ties. 

Charge  also  to  this  account  all  interest  on  consumers'  deposits 
when  paid.  This  may  be  carried  in  a  subaccount  if  desired. 

NOTE. — Interest  applicable  to  special  construction  of  plant  shall  not 
be  charged  to  this  account.  See  Account  "P54  Special  Construction  In- 
terest, Premium  and  Discount"  where  provision  is  made  for  such  charges. 

D4     AMORTIZATION   OF   DISCOUNT  ON    FUNDED  DEBT. 

When  discount  may  be  legally  allowed  on  bonds  and  other  evi- 
dences of  funded  debt  sold,  charge  to  this  account  each  month  the 
whole  or  part  of  the  monthly  proportion  of  such  discount  extinguished 
which  is  applicable  to  the  operation  of  property  and  plant,  and  credit 
to  Account  "A79  Unamortized  Discount  on  Funded  Debt."  (See  defi- 
nition of  latter  account.) 

NOTE. — Amortization  of  discount  applicable  to  special  construction 
of  plant  shall  not  be  charged  to  this  account.  See  Account  "P54 
Special  Construction  Interest,  Premium  and  Discount"  where  provision 
is  made  for  such  charges. 

(61) 


D5     AMORTIZATION    OF    PREMIUM    ON    FUNDED    DEBT— CREDIT. 

Credit  to  this  account  each  month  the  whole  or  part  of  the  month- 
ly proportion  of  extinguished  premium  on  funded  debt  applicable  to 
operation  of  property  and  plant,  and  charge  to  Account  "L22  Unamort- 
ized  Premium  on  Funded  Debt."  (See  definition  of  latter  account.) 

NOTE. — Amortization  of  premium  applicable  to  special  construction 
of  plant  shall  not  be  credited  to  this  account.  See  Account  "P54 
Special  Construction  Interest,  Premium  and  Discount"  where  provision 
is  made  for  such  credits. 

D6  CHARGES  IN  LIEU  OF  GENERAL  TAXES  AND  ASSESSMENTS 
ON  REVENUES. 

The  properties  and  revenues  of  municipal  utilities  being  exempt 
from  general  taxes  and  franchise  assessments  assessable  to  like 
utilities  not  municipally  owned,  this  account  is  provided  for  use  where 
charges  are  established  in  conformity  with  statute  and  ordinance  in 
lieu  of  general  taxes  on  property  and  assessments  on  revenues  of 
municipal  utilities  in  favor  of  the  General  Fund  or  Current  Expense 
Fund  of  the  City. 

When  such  charges  are  made,  charge  to  this  account  each  month 
the  amounts  applicable  thereto  and  credit  to  Account  "L18  Accrued 
Charges  in  Lieu  of  General  Taxes  and  Assessments  on  Revenues." 

D7     OTHER   DEDUCTIONS   FROM   GROSS   INCOME. 

Charge  to  this  account  deductions  from  gross  income  other  than 
those  provided  for  in  the  preceding  accounts  of  this  division. 


(62) 


CLASSIFICATION  OF  ANNUAL  INCOME,  PROFIT  AND 

LOSS  FOR  MUNICIPAL  ELECTRIC  LIGHT 

AND  POWER  UTILITIES. 


ALL  CLASSES. 


I.     CURRENT  ANNUAL  INCOME. 

511  Operating   Revenues — Current  Annual   Period. 

512  Operating  Expenses — Current  Annual  Period. 

513  Miscellaneous     Revenues     and     Expenses — Current     Annual 

Period. 

514  Deductions  from  Gross  Income — Current  Annual  Period. 

II.     PROFIT  AND  LOSS. 

521  Gains  Accrued  (Other  than  Income) — Current  Annual  Period. 

522  Losses  Accrued   (Other  than  Income) — Current  Annual  Per- 

iod. 

523  Delayed  Gains  Accrued  in  Prior  Periods. 

524  Delayed  Losses  Accrued  in  Prior  Periods. 

525  Unearned  Decrease  ,of  Deficit  or  Increase  of  Surplus  by  Con- 

tributions and  Donations. 

III.     APPROPRIATIONS  OF  CURRENT  ANNUAL 
INCOME. 

531  Appropriations  of  Income  for  Bond  Sinking  and  Redemption 

Fund  Reserves. 

532  Appropriations  of  Income  for  Special  Fund  Reserves. 

533  Appropriations  of  Income  Not  Specifically  Invested. 

IV.     APPROPRIATIONS  OF  SURPLUS. 

541  Appropriations  of  Surplus  for  Bond  Sinking  and  Redemption 

Fund  Reserves. 

542  Appropriations  of  Surplus  for  Special  Fund  Reserves. 

543  Appropriations  of  Surplus  Not  Specifically  Invested. 

V.     DISPOSITION  OF  RESERVES. 

S51.     Reserves  Applied  for  Redemption  of  Funded  Debt. 

552  Reserves  Applied  for  Other  Purposes. 

553  Reserves  Abrogated. 

VI.     BALANCE. 

S60     Annual  Income,  Profit  and  Loss — Balance. 

(63) 


ANNUAL  INCOME  PROFIT  AND  LOSS. 


I.     CURRENT  ANNUAL  INCOME. 

511  OPERATING    REVENUES— CURRENT   ANNUAL   PERIOD. 

Close  into  this  account  at  the  close  of  the  current  annual  period 
all  balances  of  accounts  numbered  Rl  to  R13,  inclusive.  The  balance 
of  this  account  will  then  be  closed  into  Account  "S60  Annual  Income, 
Profit  and  Loss — Balance." 

512  OPERATING   EXPENSES— CURRENT  ANNUAL   PERIOD. 

Close  into  this  account  at  the  close  of  the  current  annual  period 
all  balances  of  accounts  numbered  Ol  to  DA147,  inclusive.  The  Bal- 
ance of  this  account  will  then  be  closed  into  Account  "S60  Annual  In- 
come, Profit  and  Loss — Balance." 

513  MISCELLANEOUS    REVENUES    AND    EXPENSES— CURRENT 

ANNUAL   PERIOD. 

Close  into  this  account  at  the  close  of  the  current  annual  period 
all  balances  of  accounts  numbered  RE201  to  RE210,  inclusive.  The 
balance  of  this  account  will  then  be  closed  into  Account  "S60  Annual 
Income,  Profit  and  Loss — Balance." 

514  DEDUCTIONS    FROM    GROSS    INCOME— CURRENT    ANNUAL 

PERIOD. 

Close  into  this  account  at  the  close  of  the  current  annual  period 
all  balances  of  accounts  numbered  Dl  to  D7,  inclusive.  The  balance 
of  this  account  will  then  be  closed  into  Account  "S60  Annual  Income, 
Profit  and  Loss — Balance." 


(64) 


II.     PROFIT  AND  LOSS. 

521  GAINS     ACCRUED     (OTHER     THAN      INCOME)— CURRENT 

ANNUAL    PERIOD. 

Credit  to  this  account  all  gains  accrued  during  the  current  annual 
period  representing  increase  of  resources  other  than  revenues  in- 
cluded in  the  income  accounts,  and  except  unearned  gains  included  in 
Account  "S25  Unearned  Decrease  of  Deficit  or  Increase  of  Surplus  by 
Contributions  and  Donations." 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

522  LOSSES     ACCRUED      (OTHER     THAN      INCOME)— CURRENT 

ANNUAL    PERIOD. 

Charge  to  this  account  all  losses  accrued  during  the  current  an- 
nual period  not  properly  chargeable  to  the  income  accounts,  as  follows: 

(a)  Bad    Debts   Charged    Off   and    Collected — Current   Annual 

Period. 

Charge  to  this  subaccount  all  losses  by  bad  debts  accrued 
and  charged  off  during  the  current  annual  period,  when  such 
losses  have  not  been  charged  to  the  following  subaccount  (c) . 

Credit  to  this  subaccount  the  amounts  collected  within  the 
same  annual  period  on  account  of  losses  charged  herein. 

(b)  Other  Losses  Accrued — Current  Annual  Period. 

Charge  to  this  subaccount  all  losses  not  otherwise  provided 
for  which  have  accrued  during  the  current  annual  period. 

Credit  to  this  subaccount  the  amounts  recovered  within 
the  same  annual  period  on  account  of  losses  charged  herein. 

(c)  Estimated   Losses  Accrued — Current  Annual   Period. 
Charge  to  this   subaccount  the  amounts  estimated  to  be 

sufficient  to  cover  probable  losses  accrued  during  the  current 
annual  period,  not  otherwise  provided  for,  and  credit  to  Ac- 
count "L26  Reserve  for  Losses  by  Bad  Debts,"  or  Account 
"L27  Other  Reserves  for  Losses  Not  Recorded  in  Asset  Ac- 
counts" as  may  be  appropriate. 

Credit  to  this  subaccount  the  amounts  recovered   within 
the  same  annual  period  on  account  of  losses  charged  herein 
and  correspondingly  charge  the  reserve  accounts  affected. 
At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account,  embracing  the  balances  of  the  subaccounts;    (a),  (b)  and  (c), 
into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

NOTE. — Losses  accrued  in  prior  periods  and  recoveries  thereon  aris- 
ing for  disposition  during  the  current  annual  period  will  be  included  in 
Accounts  "S23"  and  "S24"  as  provided. 

-3  (  65  ) 


523  DELAYED   GAINS  ACCRUED   IN    PRIOR    PERIODS. 

Credit  to  this  account  all  gains  accrued  in  periods  prior  to  the  cur- 
rent annual  period  arising  for  disposition  and  adjustment  during  the 
current  annual  period. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

524  DELAYED   LOSSES  ACCRUED   IN   PRIOR   PERIODS. 

Charge  to  this  account  all  losses  accrued  in  periods  prior  to  the 
current  annual  period  arising  for  disposition  and  adjustment  during 
the  current  annual  period. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

UNEARNED  GAIN. 

525  UNEARNED  DECREASE  OF  DEFICIT  OR  INCREASE  OF  SUR- 

PLUS  BY   CONTRIBUTIONS  AND   DONATIONS. 

Credit  to  this  account  all  amounts  acceptable  by  law,  when  re- 
ceived or  receivable  by  contribution  or  donation,  effecting  a  decrease 
of  deficit  or  an  increase  of  surplus  without  liability  for  reimbursement 
on  the  part  of  the  utility. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

NOTE. — If  the  non-liability  for  reimbursement  by  the  utility  is  not 
clearly  established  when  such  tenders  are  made  their  final  disposition 
shall  be  considered  as  undetermined  and  they  shall  bo  included  in 
Account  "L29  Other  Unadjusted  Credits." 


66  ) 


III.     APPROPRIATIONS  OF  CURRENT  ANNUAL 
INCOME. 

831      APPROPRIATIONS  OF  INCOME  FOR  BOND  SINKING  AND  RE- 
DEMPTION   FUND    RESERVES. 

Charge  to  this  account  and  credit  to  Account  "L32  Bond  Sinking 
and  Redemption  Fund  Reserves"  each  month  the  accrued  monthly 
proportion  of  all  appropriations  of  current  annual  income  for  bond 
sinking  and  redemption  fund  reserves.  This  includes  accruals  of  ap- 
propriations contractually  required  and  accruals  of  appropriations 
made  voluntarily. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60- Annual  Income,  Profit  and  Loss — Balance." 
NOTE. — The  total  amount  of  appropriation  charges  to  this  account 

together  with   those   included  in  Accounts   "S32"   and   "S33"   shall   not 

exceed  the  total  amount  of  the  net  income  of  the  current  annual  period. 

Appropriations  of  gain  and  surplus  made  in  excess  of  the  total  amount 

of  the  net  income  of  the  current  annual  period  shall  be  appropriately 

charged  to  Accounts  "S41,"  "S42"  and  "S43." 

532  APPROPRIATIONS    OF     INCOME     FOR     SPECIAL     FUND     RE- 

•    SERVES. 

Charge  to  this  account  and  credit  to  Account  "L33  Special  Fund 
Reserves"  each  month  the  accrued  monthly  proportion  of  all  appro- 
priations of  current  annual  income  for  special  fund  reserves. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

NOTE. — The  total  amount  of  appropriation  charges  to  this  account 
together  with  those  included  in  Accounts  "S31"  and  "S33"  shall  not 
exceed  the  total  amount  of  the  net  income  of  the  current  annual  period. 
Appropriations  of  gain  and  surplus  made  in  excess  of  the  total  amount 
of  the  net  income  of  the  current  annual  period  shall  be  appropriately 
charged  to  Accounts  "S41,"  "S42"  and  "S43." 

533  APPROPRIATIONS     OF     INCOME     NOT     SPECIFICALLY      IN- 

VESTED. 

Charge  to  this  account  and  credit  to  Account  "L34  Reserves  Not 
Specifically  Invested"  each  month  the  accrued  monthly  proportion  of 
all  appropriations  of  current  annual  income  made  for  reserves  for  defi- 
nite purposes  but  for  which  no  specific  investment  or  segregation  of 
funds  has  been  made. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

NOTE. — The  total  amount  of  appropriation  charges  to  this  account 
together  with  those  included  in  Accounts  "S31"  and  "S32"  shall  not 
exceed  the  total  amount  of  the  net  income  of  the  current  annual  period. 
Appropriations  of  gain  and  surplus  made  in  excess  of  the  total  amount 
of  the  net  income  of  the  current  annual  period  shall  be  appropriately 
charged  to  Accounts  "S41,"  "S42"  and  "S43." 

(67) 


IV.     APPROPRIATIONS  OF  SURPLUS. 

541  APPROPRIATIONS    OF    SURPLUS   FOR    BOND    SINKING    AND 

REDEMPTION   FUND   RESERVES. 

Charge  to  this  account  and  credit  to  Account  "L32  Bond  Sinking 
and  Redemption  Fund  Reserves"  each  month  the  accrued  monthly  pro- 
portion of  all  appropriations  of  gain  and  surplus  not  included  in  the 
income  of  the  current  annual  period  and  made  for  bond  sinking  and 
redemption  fund  reserves.  This  includes  accruals  of  appropriations 
contractually  required  and  accruals  of  appropriations  made  valuntarily. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  "S60  Annual  Income,  Profit  and  Loss — Balance." 

NOTE. — Before   making  entries   to   this  account   see  definitions   and 
notations  provided  for  Accounts  "S31,"  "S32"  and  "S33." 

542  APPROPRIATIONS    OF    SURPLUS    FOR    SPECIAL    FUND    RE- 

SERVES. 

Charge  to  this  account  and  credit  to  Account  "L33  Special  Fund 
Reserves"  each  month  the  accrued  monthly  proportion  of  all  appro- 
priations of  gain  and  surplus  not  included  in  the  income  of  the  current 
annual  period  and  made  for  special  fund  reserves. 

At  the  close  of  the  current  annual  period  close  the  balance'  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

NOTE. — Before  making  entries   to   this  account   see  definitions   and 
notations  provided  for  Accounts  "S31,"  "S32"  and  "S33." 

543  APPROPRIATIONS    OF     SURPLUS     NOT     SPECIFICALLY     IN- 

VESTED. 

Charge  to  this  account  and  credit  to  Account  "L34  Reserves  Not 
Specifically  Invested"  each  month  the  accrued  monthly  proportion  of 
all  appropriations  of  gain  and  surplus  not  included  in  the  income  of 
the  current  annual  period  and  made  for  reserves  for  definite  purposes 
but  for  which  no  specific  investment  or  segregation  of  funds  has  been 
made. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

NOTE. — Before   making  entries   to   this   account   see  definitions   and 
notations  provided  for  Accounts  "S.°»l,"  "S32"  and  "S:1,::." 


(  68  ) 


V.     DISPOSITION  OF  RESERVES. 

551  RESERVES  APPLIED  FOR  REDEMPTION  OF  FUNDED  DEBT. 

Credit  to  this  account  all  amounts  of  reserves  applied  for  re- 
demption of  funded  debt  which  have  been  correspondingly  charged  to 
Account  "L32  Bond  Sinking  and  Redemption  Fund  Reserves." 

At  the  close  of  the  current  annual  period  close  the  balance  of 
this  account  into  Account  "S60  Annual  Income,  Profit  and  Loss — 
Balance." 

552  RESERVES  APPLIED    FOR   OTHER    PURPOSES. 

Credit  to  this  account  .all  amounts  of  reserves  applied  for  pur- 
poses of  special  fund  reserves  which  have  been  correspondingly 
charged  to  Accounts  "L33  , Special  Fund  Reserves"  and  "L34  Re- 
serves Not  Specifically  Invested." 

At  the  close  of  the  current  annual  period  close  the  balance  of 
this  account  into  Account  "S60  Annual  Income,  Profit  and  Loss — 
Balance." 

553  RESERVES  ABROGATED. 

Credit  to  this  account  the  amounts  of  reserves  abrogated  which 
have  been  correspondingly  charged  to  Accounts  "L32  Bond  Sinking 
and  Redemption  Fund  Reserves,"  "L33  Special  Fund  Reserves"  and 
"L34  Reserves  not  Specifically  Invested." 

At  the  close  of  the  current  annual  period  close  the  balance  of 
this  account  into  Account  "S60  Annual  Income,  Profit  and  Loss- 
Balance." 


69  ) 


VI.     BALANCE. 

S60     ANNUAL    INCOME,    PROFIT    AND    LOSS— BALANCE. 

At  the  close  of  the  current  annual  period  this  account  shall  in- 
clude the  balances  of  the  following  accounts  in  the  order  designated. 

511  Operating  Revenues — Current  Annual  Period. 

512  Operating  Expenses — Current  Annual  Period. 

513  Miscellaneous  Revenues  and  Expenses — Current  Annual  Period. 

514  Deductions  from  Gross  Income — Current  Annual   Period. 

521  Gains  Accrued  (Other  than  Income) — Current  Annual  Period. 

522  Losses  Accrued  (Other  than  Income) — Current  Annual  Period. 

523  Delayed  Gains  Accrued  in  Prior  Periods. 

524  Delayed  Losses  Accrued  in  Prior  Periods. 

525  Unearned  Decrease  of  Deficit  or  Increase  of  Surplus  by  Con- 

tributions and  Donations. 

531  Appropriations  of  Income  for  Bond  Sinking  and  Redemption 

Fund  Reserves. 

532  Appropriations  of  Income  for  Special  Fund  Reserves. 

533  Appropriations  of  Income  Not  Specifically  Invested. 

541  Appropriations  of  Surplus  for  Bond  Sinking  and  Redemption 

Fund  Reserves. 

542  Appropriations  of  Surplus  for  Special  Fund  Reserves. 

543  Appropriations  of  Surplus  Not  Specifically  Invested. 

551  Reserves  Applied  for  Redemption  of  Funded  Debt. 

552  Reserves  Applied  for  Other  Purposes. 

553  Reserves  Abrogated. 

The  entries  as  indicated  will  produce  consecutive  balances  in 
this  account,  as  follows: 

Account                              Debit   Balance  Credit    Balance 

"Sll"    and    "S12".  .  "Operating    Loss."  "Operating    Income." 

"S13"    "Revenue    Loss."  "Gross  Income." 

"S14"    "Income   Deficit."  "Net  Income." 

"S21"  and  "S22".  .  ."Income,  Profit  and  Loss  "Income,  Profit  and  Loss  Ac- 
Deficit — Current  Annual  crued — Current  Annual  Pe- 
Period."  riod." 

"S23"  and  "S24" "Income,      Profit      and      Loss 

Earned." 

"S25"    "Income,  .  Profit     and     Loss  "Income,      Profit       and      Loss 

Deficit."  Total." 
"S31-32-33," 
"S41-42-43," 

"Sol-52-53" "Annual   Income,   Profit  and  "Annual     Income.     Profit    and 

Loss — Balance."  Loss — Balance." 

At  the  close  of  each  current  annual  period  the  final  balance  of 
this  account  shall  be  closed,  and  as  indicated  by  the  total  net  credit 
amount  or  the  total  net  debit  amount  of  the  final  balance  of  this  ac- 
count, together  with  the  balances  appearing  in  the  Surplus  Accounts 
"L32,"  "L33,"  "L34"  and  "L35,"  or  the  final  balance  of  this  account,  to- 
gether with  the  balance  appearing  in  Account  "A86  Deficit,"  as  the  case 
may  be,  the  final  balance  of  this  account  shall  be  transferred  to  Account 
"L35  Surplus  Not  Specifically  Reserved,"  or  to  Account  "A86  Deficit," 
or  to  each  of  them  according  to  the  requirements  for  the  appropriate 
disposition  of  the  final  balance  in  relation  to  "Surplus"  and  "Deficit." 

NOTE. — Current  entries  shall  not  be  made  to  this  account. 

(70) 


CLASSIFICATION  OF  BALANCE   SHEET  ACCOUNTS 

FOR   MUNICIPAL  ELECTRIC  LIGHT  AND 

POWER  UTILITIES. 


ALL  CLASSES. 


FIXED  ASSETS. 

A.      INTANGIBLE   CAPITAL. 

PI     Organization. 

P2     Water  Rights. 

P3     Other  Intangible  Capital. 

B.     TANGIBLE  CAPITAL. 

I.     LANDS  USED  IN  OPERATION  OF  PROPERTY. 

P4  Hydraulic  Power  Plant  Land. 

P5  Steam  Power  Plant  Land. 

P6  Gas  Power  Plant  Land. 

P7  Transmission  System  Land. 

PS  Substation,  Transformer  Station  and  Switching  Station  Land. 

P9  Storage  Battery  Land. 

P10  Stores  Department  Land. 

Pll  Utility  Equipment  Land. 

P12  General  Office  Land 

P13  Other  Lands  Devoted  to  Operation. 

II.     BUILDINGS,  FIXTURES  AND  GROUNDS  USED  IN 
OPERATION  OF  PROPERTY. 

P14  Hydraulic  Power  Plant  Buildings,  Fixtures  and  Grounds. 

P15  Steam  Power  Plant  Buildings,  Fixtures  and  Grounds. 

P16  Gas  Power  Plant  Buildings,  Fixtures  and  Grounds. 

PIT  Transmission,  Transformation  and  Switching  Station  Build- 
ings, Fixtures  and  Grounds. 

P18  Storage  Battery  Buildings,  Fixtures  and  Grounds. 

P19  Stores  Department  Buildings,  Fixtures  and  Grounds. 

P20  Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

P21  General  Office  Buildings,  Fixtures  and  Grounds. 

P22  Other  Buildings,  Fixtures  and  Grounds  Devoted  to  Operation. 

(71) 


III.     EQUIPMENT. 

P23  Hydraulic  Power  Works. 

P24  Hydraulic  Power  Plant  Equipment. 

P25  Boiler  Plant  Equipment. 

P26  Steam  Power  Generating  Plant  Equipment. 

P27  Gas  Producer  Plant  Equipment. 

P28  Gas  Power  Generating  Plant  Equipment. 

P29  Transmission  System  Equipment — Overhead. 

P30  Transmission  System  Equipment — Underground. 

P31  Substation,  Transformer  Station  and  Switching  Station  Equip- 
ment. 

P32  Storage  Battery  Equipment. 

P33  Distribution  System  Equipment — Overhead. 

P34  Distribution  System  Equipment — Underground. 

P35  Line  Transformers — Overhead  Equipment. 

P36  Line  Transformers — Underground  Equipment. 

P37  Meters — Equipment. 

P38  Commercial  Lamps  and  Lamp  Equipment. 

P39  Miscellaneous  Utilization  Equipment. 

P40  Municipal  Street  Lamps  and  Lamp  Equipment. 

P41  Telephone  Lines  and  Equipment. 

P42  Stores  Department  Equipment. 

P43  General  Shop  Equipment. 

P44  Utility  Equipment. 

P45  Miscellaneous  Equipment. 

P46  Office  Equipment. 

P47  Boarding  House  and  Employes'  Dwelling  House  Furnishings. 

C.      UNDISTRIBUTED    CAPITAL. 

I.     SPECIAL   CONSTRUCTION   EXPENDITURES. 

P48  Operations  Preliminary  to  Special  Construction. 

P49  Special  Construction  Engineering  and  Superintendence. 

P50  Use  of  Special  Construction  Work  Equipment. 

P51  Special  Construction  Law  Expense. 

P52  Special  Construction  Injuries  and  Damages. 

P53  Special  Construction  Insurance. 

P54  Special  Construction  Interest,  Premium  and  Discount. 

P55  Special  Construction  Miscellaneous  Expenditures. 

P56  Special  Construction  of  Plant. 

P57  Special  Construction  Work  Equipment. 

P58  Special  Construction  Materials  and  Supplies. 

II.     UNDISTRIBUTED  FIXED  CAPITAL. 

P59     Undistributed  Fixed  Capital  as  of  December  31,  1915. 
P60     Undistributed  Cost  of  Property  and  Plant  Purchased  Subse- 
quent to  December  31,  1915. 

(72) 


INVESTMENTS. 

A61     Investments. 

SINKING,  REDEMPTION  AND  SPECIAL  FUND 

ASSETS. 

A62  Bond  Sinking  and  Redemption  Funds — Cash. 

A63  Special  Funds — Cash. 

A64  Bond  Sinking  and  Redemption  Funds — Investments. 

A65  Special  Funds — Investments  and  Loans. 

CURRENT  ASSETS. 

A66  Current  Fund  Cash. 

A67  Construction  Fund  Cash. 

A68  Special  Deposits. 

A69  Bond  Interest  and  Redemption  Deposits. 

A70  Fund  Transfer  Loans  Receivable. 

A71  Accounts  Receivable. 

A72  Materials  and  Supplies. 

A73  Merchandise  Acquired  for  Sale. 

A74  Interest  Receivable. 

A75  Rents  Receivable. 

A76  Other  Current  Assets. 

DEFERRED  ASSETS. 

A77     Working  Fund  Advances. 
A78     Other  Deferred  Assets. 

UNADJUSTED  DEBITS. 

A79  Unamortized  Discount  on  Funded  Debt. 

A80  Prepaid  Insurance. 

A81  Prepaid  Rents. 

A82  Other  Prepaid  Accounts. 

ASS  General  Shop  Work  in  Progress. 

A84  Miscellaneous  Work  in  Progress. 

A85  Other  Unadjusted  Debits. 

DEFICIT. 

A86     Deficit. 

CAPITAL  LIABILITIES. 

Ll       General  Bonds  Outstanding. 
L2       Revenue  Bonds  Outstanding. 
L3       Other  Capital  Liabilities. 

(73) 


CURRENT  LIABILITIES. 

L4  Current  Fund  Warrants  Outstanding. 

L5  Construction  Fund  Warrants  Outstanding. 

L6  Other  Funds  Warrants  Outstanding. 

L7  Fund  Transfer  Loans  Payable. 

L8  Accounts  Payable. 

L9  Amounts  Payable  Not  Retained  on  Contractors'  Estimates. 

L10  Matured  Interest  on  Funded  Debt. 

Lll  Matured  Miscellaneous  Interest. 

L12  Unmatured  Interest  Accrued  on  Funded  Debt. 

L13  Unmatured  Miscellaneous  Interest  Accrued. 

L14  Consumers'  Deposits. 

L15  Other  Current  Liabilities. 


SPECIAL  MUNICIPAL  LIABILITIES. 

L16     General  Tax  Revenues  Applied  to  Bond  Interest. 

LIT  General  Tax  Revenues  Applied  to  Bond  Sinking  and  Redemp- 
tion Funds. 

L18  Accrued  Charges  in  Lieu  of  General  Taxes  and  Assessments 
on  Revenues. 


DEFERRED  LIABILITIES. 

L19     Amounts  Retained  on  Contractors'  Estimates. 

L20     Special  Deposits. 

L21     Other  Deferred  Liabilities. 


UNADJUSTED  CREDITS. 

L22  Unamortized  Premium  on  Funded  Debt. 

L23  Reserve  for  Accrued  Depreciation — Tangible  Fixed  Assets. 

L24  Reserve  for  Accrued  Amortization — Intangible  Fixed  Assets. 

L25  Reserve  for  Accrued  Depreciation — Property  Held  as  a  Non- 
operating  Investment. 

L26  Reserve  for  Losses  by  Bad  Debts. 

L27  Other  Reserves  for  Losses  Not  Recorded  in  Asset  Accounts. 

L28  Plant  Construction  by  Local  Improvement  Districts. 

L29  Other  Unadjusted  Credits. 


SURPLUS. 

L32  Bond  Sinking  and  Redemption  Fund  Reserves. 

L33  Special  Fund  Reserves. 

L34  Reserves  Not  Specifically  Invested. 

L35  Surplus  Not  Specifically  Reserved. 

(  74  ) 


BALANCE  SHEET  ACCOUNTS. 


FIXED  ASSETS. 

A.      INTANGIBLE   CAPITAL. 
P1      ORGANIZATION. 

Charge  to  this  account  all  fees  paid  and  expenditures  incident  to 
organizing  the  electric  utility. 

Discount  on  funded  debt  shall  not  be  charged  to  this  account.  See 
definition  of  Account  "A79  Unamortized  Discount  on  Funded  Debt." 

P2     WATER   RIGHTS. 

Charge  to  this  account  the  cost  of  all  water  rights  having  a  life 
of  more  than  one  year  from  the  date  when  they  become  effective  for 
service  in  the  operations  of  the  utility. 

Such  rights  include  the  right  to  take  water,  and  also  the  rights  of 
flowage  and  submersion.  Mere  licenses  revocable  at  the  will  of  the 
grantor  or  upon  notice  of  one  year  or  less  shall  not  be  charged  to  this 
account,  but  to  Account  "O7  Miscellaneous  Supplies  and  Expenses." 

P3     OTHER   INTANGIBLE  CAPITAL. 

Charge  to  this  account  the  cost  of  all  other  intangible  property  not 
included  in  the  preceding  accounts,  including  easements,  rights  of  way 
and  licenses  having  a  life  of  more  than  one  year. 


B.     TANGIBLE  CAPITAL. 

I.     LANDS  USED  IN  OPERATION  OF  PROPERTY. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be 
charged  the  cost  of  all  land  used  and  useful  in  the  operation  of  the 
electric  utility,  whose  term  of  enjoyment  is  over  one  year  from  the 
grant  thereof.  The  cost  of  land  shall  include  the  purchase  price,  the 
cost  of  registration  of  title,  cost  of  examination  of  title,  surveyors'  and 
notaries'  fees,  purchasing  agents'  commissions,  the  fees  and  taxes  ac- 
crued to  date  of  transfer  of  title,  and  all  liens  upon  title  acquired; 
also  the  cost  of  obtaining  consents  and  payments  for  abutting  property 
damages,  and  all  legal  and  other  expenses  in  connection  with  con- 
demnation proceedings.  The  cost  of  any  buildings,  fixtures  and  im- 
provements made  to  the  land  purchased,  must  not  be  charged  to  these 
accounts.  If  at  the  time  of  acquisition  of  any  interest  in  land  it  ex- 
tends to  buildings,  or  other  improvements  thereon,  which  improve- 
ments are  devoted  by  the  electric  utility  to  its  electric  service,  and  the 
contract  of  acquisition  does  not  determine  the  price  of  such  buildings 
or  improvements,  the  estimated  cost  of  such  buildings  or  improvements 
shall  be  charged  to  the  appropriate  Buildings,  Fixtures  and  Grounds 

(  75) 


Account,  and  excluded  from  the  Land  Account.  If  such  improvements 
are  not  devoted  to  electrical  operations,  but  are  held  as  investment, 
the  estimated  cost  of  such  improvements  shall  be  charged  to  an  ap- 
propriate Investment  Account. 

P4     HYDRAULIC   POWER   PLANT    LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  occu- 
pied by  water  power  generating  plants,  together  with  all  land  used  and 
useful  in  connection  with  the  water  power  works. 

P5     STEAM   POWER   PLANT   LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  oc- 
cupied by  steam  power  generating  plants,  together  with  all  land  used 
and  useful  in  connection  therewith. 

P6     GAS  POWER  PLANT  LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  occu- 
pied by  gas  power  generating  plants,  together  with  all  land  used  and 
useful  in  connection  therewith. 

P7     TRANSMISSION   SYSTEM    LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  used 
and  useful  in  connection  with  the  transmission  or  distribution  systems. 

P8     SUBSTATION,     TRANSFORMER     STATION     AND    SWITCHING 
STATION    LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  occu- 
pied by  substations,  transformer  stations  and  switching  stations. 

P9  STORAGE  BATTERY  LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  occu- 
pied by  storage  battery  buildings. 

P10     STORES   DEPARTMENT   LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  occu- 
pied by  stores  buildings  and  structures  or  used  as  stores  yards. 

P11      UTILITY    EQUIPMENT   LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  occu- 
pied exclusively  by  barns,  stables,  and  automobile,  vehicle  and  other 
utility  equipment  storage  structures. 

P12     GENERAL  OFFICE   LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  occu- 
pied by  general  and  branch  office  buildings  of  the  electric  utility. 

P13     OTHER    LANDS    DEVOTED   TO    OPERATION. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  not 
included  in  the  preceding  accounts. 

(76) 


II.     BUILDINGS,  FIXTURES  AND  GROUNDS  USED  IN 
OPERATION  OF  PROPERTY. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  the  cost  of  all  buildings,  structures  and  improvements  on  the 
land  used  and  useful  in  the  generation,  distribution  and  sale  of  electric 
energy  and  all  operations  incidental  thereto. 

Such  buildings,  structures  and  improvements  include  hydraulic 
structures,  steam  structures,  power  plant  buildings,  general  office  build- 
ings, coal  and  other  fuel  sheds  and  other  storage  buildings  and  struc- 
tures, barns,  stables  and  all  fixtures  attached  to  such  buildings  and 
a  permanent  part  thereof,  together  with  fences,  walks,  drives,  grading 
and  improvement  of  grounds. 

Machinery  foundations  and  settings  if  designed  as  a  part  of  the 
permanent  construction  of  the  building  and  independent  of  their  use 
in  connection  with  any  particular  unit  of  equipment,  shall  be  charged 
to  the  appropriate  Buildings,  Fixtures  and  Grounds  Account.  If,  how- 
ever, such  foundations  and  settings  are  prepared  especially  for  certain 
units  of  equipment  and  designed  to  last  no  longer  than  such  unit,  their 
cost  will  be  charged  to  the  appropriate  Equipment  Account. 

These  accounts  should  not  include  the  cost  of  land  or  real  estate. 
The  word  "grounds"  signifies  improvements  to  land,  such  as  fences, 
walks,  parking,  etc. 

P14     HYDRAULIC    POWER    PLANT    BUILDINGS,    FIXTURES    AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  electric  energy  by  water  power, 
including  buildings  of  the  hydraulic  works  and  generating  stations  and 
all  buildings  incidental  thereto,  together  with  permanent  foundations 
for  machinery  and  apparatus,  appurtenant  walks,  fences,  drives,  tram- 
ways and  all  fixtures  permanently  attached  thereto  and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes  en- 
gaged in  water  power  generation. 

P15     STEAM       POWER       PLANT       BUILDINGS,       FIXTURES      AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  steam,  and  to  the  generation  of 
electric  energy  by  steam  power,  including  boiler  plant  and  steam 
power  generating  plant  buildings  and  structures  and  all  buildings  and 
structures  incidental  thereto,  together  with  permanent  foundations  for 
machinery  and  apparatus,  appurtenant  walks,  fences,  drives,  tramways, 
trestles  and  all  fixtures  permanently  attached  thereto  and  a  part 
thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes  en- 
gaged in  steam  power  generation. 

NOTE. — Utilities  desiring  to  keep  separate  the  costs  of  steam  util- 
ization and  electric  generation  buildings,  fixtures  and  grounds,  may 
open  subaccounts  for  this  purpose. 

(77) 


P16     GAS  POWER  PLANT  BUILDINGS,  FIXTURES  AND  GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  production  of  gas  for  power  purposes  and  to 
the  generation  of  electric  energy  by  gas  power,  including  gas  producer 
plant  and  gas  power  generating  plant  buildings  and  structures  and 
all  buildings  and  structures  incidental  thereto,  together  with  perma- 
nent foundations  for  machinery  and  apparatus,  appurtenant  walks, 
fences,  drives,  tramways,  trestles  and  all  fixtures  permanently  attached 
thereto  and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  gas  power  generation. 

NOTE. — Utilities  desiring  to  keep  separate  the  costs  of  gas  producer 
plant,  gas  utilization  and  electric  generation  buildings,  fixtures  and 
grounds,  may  open  subaccounts  for  this  purpose. 

P17     TRANSMISSION,       TRANSFORMATION        AND       SWITCHING 
BUILDINGS,    FIXTURES    AND    GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  substation,  transformer  and  switching  station  uses, 
including  permanent  foundations  and  settings  for  machinery  and  ap- 
paratus, appurtenant  walks,  fences,  drives,  and  all  fixtures  permanently 
attached  to  such  structures  and  made  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes  en- 
gaged in  transmission  and  transformation  work. 


P18     STORAGE  BATTERY  BUILDINGS,  FIXTURES  AND  GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  storage  battery  purposes,  including  permanent 
foundations  and  settings,  appurtenant  walks,  fences,  drives  and  all 
fixtures  permanently  attached  to  such  structures  and  made  a  part 
thereof. 


P19     STORES       DEPARTMENT        BUILDINGS,       FIXTURES       AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  stores  purposes,  appurtenant  walks,  fences,  drives 
and  all  fixtures  permanently  attached  to  such  structures  and  made  a 
part  thereof. 

P20     UTILITY        EQUIPMENT        BUILDINGS,        FIXTURES        AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  exclusively  to  stable,  barn,  garage  or  other  utility 
equipment  purposes,  appurtenant  walks,  fences,  drives,  and  all  fix- 
tures permanently  attached  to  such  structures  and  made  a  part  thereof. 

(  78  ) 


P21      GENERAL    OFFICE    BUILDINGS,    FIXTURES    AND    GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  and  branch  office  purposes,  appurtenant 
walks,  fences,  drives,  and  all  fixtures  permanently  attached  to  such 
structures  and  made  a  part  thereof. 

P22     OTHER    BUILDINGS,    FIXTURES    AND    GROUNDS    DEVOTED 
TO    OPERATION. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  operation  not  included  in  any  of  the  preceding  de- 
partmental Buildings,  Fixtures  and  Grounds  Accounts. 


(79) 


III.     EQUIPMENT. 

P23     HYDRAULIC   POWER   WORKS. 

Charge  to  this  account  the  cost  of  all  dams,  intakes,  flumes,  canals, 
reservoirs,  forebays  and  penstocks  devoted  to  the  delivery  of  water 
to  water  wheels  or  turbines  for  the  production  of  hydraulic  power. 

Charge  also  to  this  account  the  cost  of  wasteways  and  tail-races 
from  the  outlet  of  the  draft  tubes  to  the  point  of  final  discharge,  in- 
cluding the  cost  of  all  gates,  valves  and  other  accessories. 

P24     HYDRAULIC    POWER    PLANT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  water  wheels,  turbines  and 
their  accessories  devoted  to  the  generation  of  electric  energy,  includ- 
ing special  foundations  for  same  and  all  equipment  of  the  hydraulic 
power  plant  between  the  penstocks  and  the  tail-races.  This  includes 
water  wheels  and  housings,  needle  valves,  nozzles,  deflecting  hoods, 
relief  valves,  pumps  for  governors,  oiling  systems,  belts,  pulleys,  shaft- 
ing, etc. 

Charge  also  to  this  account  the  cost  of  all  electric  generating  ap- 
paratus driven  by  hydraulic  power,  motor  generator  exciter  sets, 
motors  driving  auxiliary  apparatus,  etc.,  including  the  specially  pro- 
vided foundations  and  settings  of  such  apparatus. 

Charge  also  to  this  account  the  cost  of  station  wiring,  bus  bars, 
switchboards  and  switching  apparatus,  meters  and  their  accessories, 
static  relief  apparatus  at  the  station,  storage  batteries  and  equipment 
used  in  control  of  generating  station  equipment  and  transformers 
when  installed  in  connection  with  the  transmission  system  or  used  for 
distributing  power  to  auxiliary  apparatus  or  for  station  lighting. 

P25     BOILER    PLANT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the 
generation  of  steam.  This  includes  boilers,  their  foundations  and  set- 
tings, boiler  fittings,  metal  stacks  and  breechings,  mechanical  stokers, 
fuel  oil  supply  system,  feed  pumps,  water  feed  piping,  injectors,  econ- 
omizers, feed  water  heaters,  super-heaters,  valves,  steam  piping  from 
the  boilers  to  the  engine  throttle  valves,  boiler  water  purification  equip- 
ment, cranes,  coal  and  ash  conveyors,  crushers,  steam  traps,  and  simi- 
lar auxiliary  equipment  in  the  boiler  plant. 


(80) 


P26     STEAM    POWER    GENERATING    PLANT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  steam  engines  and  turbines 
devoted  to  the  production  of  electric  energy,  and  their  accessories, 
such  as  condensers,  cooling  towers,  exhaust  steam  piping,  air  and 
circulating  pumps  and  lubricating  systems. 

Charge  also  to  this  account  the  cost  of  all  electric  generating 
apparatus  driven  by  steam  power,  motor  generator  exciter  sets,  motors 
driving  auxiliary  apparatus,  etc.,  including  the  specially  provided  foun- 
dations and  settings  of  such  apparatus. 

Charge  also  to  this  account  all  accessory  and  auxiliary  equipment 
in  the  steam  power  generating  station,  such  as  belts,  pulleys,  shafting, 
and  other  transmission  equipment,  station  wiring,  bus  bars,  switch- 
boards, and  switching  apparatus,  meters  and  their  accessories,  static 
relief  apparatus  at  the  station,  storage  batteries  and  equipment  used 
in  control  of  generating  station  equipment,  and  transformers  when  in- 
stalled in  connection  with  the  transmission  system  or  used  for  dis- 
tributing power  to  auxiliary  apparatus  or  for  station  lighting. 


P27     GAS   PRODUCER    PLANT   EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the 
production  of  power  gas  for  the  purpose  of  generating  electric  energy, 
including  the  cost  of  specially  provided  foundations  and  settings. 

This  account  includes  the  cost  of  gas  producers,  economizers,  re- 
generators, vaporizers,  steam  injectors,  scrubbers,  exhauster  outfits, 
seals,  specially  provided  boilers  and  pumps,  flues  and  piping,  blower 
engines,  pipes  for  conducting  gas  from  such  producers  to  holders  and 
gas  engines,  holders  for  producer  gas,  exhaust  piping,  etc. 

P28     GAS    POWER    GENERATING    PLANT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  gas  engines  devoted  to  the 
production  of  electric  energy,  and  their  accessories,  such  as  inlet 
valves,  governors,  igniting  and  starting  apparatus,  and  lubricating  sys- 
tems. 

Charge  also  to  this  account  the  cost  of  all  electric  generating  ap- 
paratus driven  by  gas  power,  motor  generator  exciter  sets,  motors 
driving  auxiliary  apparatus,  etc.,  including  the  specially  provided  foun- 
dations and  settings  of  such  apparatus. 

Charge  also  to  this  account  all  accessory  and  auxiliary  equipment 
in  the  gas  power  generating  station,  such  as  belts,  pulleys,  shafting, 
and  other  transmission  equipment,  station  wiring,  bus  bars,  switch- 
boards and  switching  apparatus,  meters  and  their  accessories,  static 
relief  apparatus  at  the  station,  storage  batteries  and  equipment  used 
in  control  of  generating  station  equipment,  transformers  when  in- 
stalled in  connection  with  the  transmission  system  or  used  for  dis- 
tributing power  to  auxiliary  apparatus  or  for  station  lighting. 

(81) 


P29     TRANSMISSION    SYSTEM    EQUIPMENT— OVERHEAD. 

Charge  to  this  account  the  cost  of  overhead  transmission  system 
equipment,  including  all  poles,  towers,  crossarms,  insulator  pins,  braces, 
brackets,  guys,  sundry  hardware,  and  other  pole  and  tower  supports, 
and  all  insulators,  circuit  breakers,  cables,  wires,  oil  switches,  discon- 
necting switches  and  static  relief  apparatus  outside  of  stations  and 
substatons,  constituting  the  overhead  transmission  system  between  the 
point  of  generation,  transformation  or  purchase  and  the  point  where 
it  is  lowered  in  voltage  or  changed  as  to  kind  or  frequency  for  the 
purpose  of  commercial  distribution. 

P30     TRANSMISSION    SYSTEM    EQUIPMENT— UNDERGROUND. 

Charge  to  this  account  the  cost  of  underground  transmission  sys- 
tem equipment,  including  conduits,  manholes,  sewer  connections,  sewer 
traps,  and  their  accessories,  cables,  and  static  relief  apparatus  outside 
of  stations  and  substations,  constituting  the  underground  transmission 
system  between  the  point  of  generation,  transformation  or  purchase 
and  the  point  where  it  is  lowered  in  voltage  or  changed  as  to  kind  or 
frequency  for  the  purpose  of  commercial  distribution. 

P31      SUBSTATION,    TRANSFORMER    STATION    AND    SWITCHING 
STATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  substation,  transformer  sta- 
tion and  switching  station  equipment  and  apparatus,  including  trans- 
formers, regulators,  motor  generators,  rotary  convertors,  switchboards, 
oil  switches,  disconnecting  switches,  static  relief  and  ground  protec- 
tion, storage  batteries  and  equipment  used  in  control  of  substation  and 
transformation  equipment,  high  and  low  tension  wiring,  etc. 

P32  STORAGE  BATTERY  EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  storage  batteries  and  their 
equipment  (except  small  batteries  used  for  operating  power  station 
and  substation  equipment),  including  switchboards  and  instruments, 
regulating  apparatus,  hydrogen  generators,  cell  fillers,  etc. 

P33     DISTRIBUTION   SYSTEM    EQUIPMENT— OVERHEAD. 

Charge  to  this  account  the  cost  of  overhead  distribution  system 
equipment,  including  all  poles,  towers,  crossarms,  insulator  pins, 
braces,  brackets,  guys,  sundry  hardware,  and  other  pole  and  tower 
supports,  and  all  insulators,  circuit  breakers,  cables,  wires,  oil  switches, 
disconnecting  switches  and  static  relief  apparatus  outside  of  stations 
and  substations,  constituting  the  overhead  distribution  system  between 
the  central  station,  substation  or  transformer  station  and  the  con- 
sumers' premises. 

NOTE. — Utilities  desiring  to  keep  separate  the  costs  of  Commercial 
and  Municipal  overhead  distribution  system  equipment  may  subdivide 
this  account  for  this  purpose. 


P34     DISTRIBUTION    SYSTEM    EQUIPMENT— UNDERGROUND. 

Charge  to  this  account  the  cost  of  underground  distribution  system 
equipment,  including  conduits,  manholes,  sewer  connections,  sewer 
traps,  cables  and  their  accessories,  Edison  tubes,  junction  boxes  and 
other  equipment  constituting  the  underground  distribution  system  be- 
tween the  central  station,  substation  or  transformer  station  and  the 
consumers'  premises. 

XOTE. — Utilities  desiring  to  keep  separate  the  costs  of  Commercial 
and  Municipal  underground  distribution  system  equipment  may  subdivide 
this  account  for  this  purpose. 

P35     LINE   TRANSFORMERS— OVERHEAD    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  line  transformers  installed 
in  the  overhead  distribution  system. 

P36     LINE    TRANSFORMERS— UNDERGROUND    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  line  transformers  installed 
in  the  underground  distribution  system. 

P37      METERS— EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  meters  installed  for  deter- 
mining the  amount  of  energy  delivered  to  consumers. 

Exclude  the  cost  of  la*bor  and  material  used  in  the  installation  of 
meters.  This  will  be  charged  to  Operating  Expense  Accounts  "O96 
Installing,  Removing  and  Resetting  Meters"  and  "O98  Meter  Depart- 
ment Supplies  and  Expenses." 

P38     COMMERCIAL    LAMPS   AND    LAMP    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  arc  lamps  and  incandescent 
lamps  devoted  to  commercial  lighting,  as  well  as  all  lamp  fixtures  and 
equipment  used  in  connection  with  same,  such  as  posts,  mast  arms, 
hangers,  ropes,  wires,  sockets,  globes,  reflectors  and  goose  necks. 

Utilities  desiring  to  charge  all  or  any  portion  of  first  cost  of  in- 
stalling commercial  lamps  to  operating  expenses  should  charge  same 
to  Operating  Expense  Accounts  "Olll  Commercial  Arc  Lamps"  and 
"O112  Commercial  Incandescent  Lamps." 

P39      MISCELLANEOUS    UTILIZATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  motors,  their  accessories  and 
other  equipment  installed  on  consumers'  premises  not  otherwise  pro- 
vided for. 

P40     MUNICIPAL   STREET    LAMPS   AND    LAMP    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  arc  lamps  and  incandescent 
lamps  devoted  to  municipal  street  lighting,  as  well  as  all  lamp  fixtures 
and  equipment  used  in  connection  with  same,  such  as  posts,  mast  arms, 
hangers,  ropes,  wires,  sockets,  globes,  reflectors  and  goose  necks. 

Utilities  desiring  to  charge  all  or  any  portion  of  first  cost  of  in- 
stalling municipal  street  lamps  to  operating  expenses  should  charge 
same  to  Operating  Expense  Accounts  "O115  Municipal  Arc  Lamps"  and 
"O116  Municipal  Incandescent  Lamps." 

(83) 


P41      TELEPHONE   LINES  AND   EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  telephone  lines  and  their 
equipment,  including  telephone  switchboards,  instruments,  poles,  cross- 
arms,  insulators,  wire,  etc. 

P42     STORES    DEPARTMENT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  Stores  De- 
partment (except  office  equipment  which  will  be  charged  to  Account 
"P46"),  not  permanently  attached  to  buildings,  including  loading  and 
unloading  machinery,  such  as  derricks,  cranes,  hoists,  conveying  ap- 
paratus, scales,  etc. 

P43     GENERAL   SHOP    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  general  shop  equipment,  in- 
cluding power  equipment,  shafting,  belting,  machine  tools,  cranes, 
hoists,  blacksmithing  equipment,  etc.  Exclude  low  valued  and  short 
lived  hand  tools. 

NOTE. — Utilities    may    subdivide    this    account    for    the    purpose    of 
keeping  separate  the  equipment  in  each  general  shop. 

P44     UTILITY  EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  utility  equipment,  including 
wagons,  drays,  trucks,  harness,  horses,  automobiles,  bicycles,  motor- 
cycles, etc. 

NOTE. — Utilities    may    subdivide    this    account    for    the    purpose    of 
keeping  separate  the  different  classes  of  utility  equipment. 

P45      MISCELLANEOUS   EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  equipment  not  included  in 
any  of  the  other  capital  accounts,  including  such  items  as  engineering 
and  laboratory  instruments  and  tools,  and  other  work  instruments, 
tools  and  portable  equipment.  Exclude  low  valued  and  short  lived  hand 
tools. 

NOTE. — Utilities    may    subdivide    this    account    for    the    purpose    of 
keeping  separate  the  different  classes  of  miscellaneous  equipment. 

P46     OFFICE  EQUIPMENT. 

Charge  to  this  account  the  cost  of  furniture,  furnishings  and  me- 
chanical equipment,  such  as  typeing,  duplicating,  computing  and  kin- 
dred machinery  and  applicances  of  a  permanent  nature  used  for  office 
purposes,  located  at  offices,  stations,  substations,  stores  departments, 
etc. 

P47     BOARDING     HOUSE    AND     EMPLOYES'     DWELLING     HOUSE 
FURNISHINGS. 

Charge  to  this  account  the  cost  of  furniture,  furnishings  and  ap- 
pliances, not  permanently  attached  to  buildings,  used  for  boarding 
house  and  employes'  dwelling  purposes. 

(84) 


C.      UNDISTRIBUTED  CAPITAL. 

I.     SPECIAL  CONSTRUCTION  EXPENDITURES. 

The  term  "Special  Construction"  as  used  in  this  division  is  in- 
tended to  apply  to  special  construction  of  important  units  of  plant. 
Current  construction  of  relatively  minor  additions  to  plant  shall  not 
De  Included  in  this  division. 

Upon  completion  of  special  construction  the  accounts  in  this  di- 
vision will  be  subject  to  appropriate  distribution  to  the  property  and 
plant  accounts  of  the  preceding  division. 

When  two  or  more  special  projects  are  under  construction  each  of 
the  accounts  in  this  division  which  are  affected  shall  be  so  subdivided 
as  to  represent  separately  the  respective  costs  of  each  project. 

P48     OPERATIONS    PRELIMINARY   TO   SPECIAL   CONSTRUCTION. 

This  account  is  chargeable  with  all  expenses  such  as  the  cost  of 
investigations,  data  compiled,  expenses  incident  to  election,  advertis- 
ing, etc.,  preliminary  to  special  construction. 

Disposition  of  such  expenses,  when  incurred  before  construction 
is  authorized,  shall  be  considered  as  undetermined  and  charged  to  an 
appropriate  subdivision  of  Account  "A85  Other  Unadjusted  Debits." 

When  construction  is  duly  authorized  all  such  preliminary  ex- 
pense applying  thereto  and  included  in  Account  "A85"  shall  be  credited 
to  that  account  and  charged  to  this  account;  and  the  expense  apply- 
ing to  proposed  projects  abandoned  shall  be  credited  to  Account  "A85" 
and  charged  to  Account  "S22  Losses  Accrued  (Other  than  Income)  — 
Current  Annual  Period,"  or  to  "S24  Delayed  Losses  Accrued  in  Prior 
Periods"  or  to  both  in  such  proportion  as  may  be  applicable. 

P49     SPECIAL     CONSTRUCTION     ENGINEERING     AND     SUPERIN- 
TENDENCE. 

Charge  to  this  account  the  salaries,  office  expenses  and  general 
expenses  of  engineers,  draftsmen,  superintendents,  general  inspectors, 
clerks  and  others  when  engaged  in  the  engineering  and  superintend- 
ence of  special  construction. 

P50     USE  OF  SPECIAL  CONSTRUCTION  WORK   EQUIPMENT. 

Charge  to  this  account  all  costs  incurred  by  the  use  of  "Special 
Construction  Work  Equipment."  '  This  includes  upkeep  expenses  and 
rental  expenses  of  equipment  acquired  by  lease  or  loan.  The  loss  in 
value  of  such  equipment  determined  upon  its  retirement  from  special 
construction  use  will  be  represented  in  Account  "P57  Special  Con- 
struction Work  Equipment"  and  will  be  transferred  to  this  account. 

The  purchase  cost  of  such  equipment  shall  not  be  included  in 
this  account  but  shall  be  charged  to  Account  "P57  Special  Construc- 
tion Work  Equipment." 

(85) 


P51      SPECIAL  CONSTRUCTION    LAW    EXPENSE. 

Charge  to  this  account  all  law  expenses  incurred  during  the  period 
of  special  construction.  This  includes  salaries  and  expenses  of  counsel 
and  attorneys,  their  clerks  and  assistants,  etc.;  charge  also  with  the 
cost  of  law  books,  printing  briefs,  legal  forms,  testimony  reports,  fees 
and  retainers  of  counsel  and  attorneys,  court  costs,  notarial  and  wit- 
ness fees,  expenses  of  taking  depositions,  and  general  law  and  court 
expenses  during  special  construction;  expenses  of  arbitrators  of  dis- 
puted points  will  also  be  charged  to  this  account.  When  any  of  the 
expenditures  above  enumerated  can  be  charged  directly  to  the  spe- 
cial construction  accounts  for  which  they  were  incurred  they  shall  be 
so  charged. 

P52     SPECIAL  CONSTRUCTION   INJURIES  AND  DAMAGES. 

Charge  to  this  account  all  expenditures  on  account  of  damage  to 
or  destruction  of  property  other  than  that  owned  by  the  utility  at- 
tributable to  special  construction;  and  all  expenses  incident  to  the 
injury  or  death  of  employes  or  other  persons  for  which  injury  or 
death  the  utility  is  held  liable  or  for  which  allowances  are  made.  This 
includes  such  items  of  expense  as  judgments  and  court  costs,  propor- 
tion of  salaries  and  expenses  or  fees  of  physicians  and  surgeons,  ex- 
penses of  nurses,  hospitals  and  undertakers,  medical  and  surgical 
supplies,  transportation  of  injured  persons,  wages  and  salaries  paid 
to  employes  while  disabled,  salaries  and  expenses  of  the  utility's  claim 
agent,  adjusters  and  other  assistants,  and  the  compensation  of  counsel 
or  attorneys  engaged  in  the  defense  and  settlement  of  damage  suits. 

P53     SPECIAL   CONSTRUCTION    INSURANCE. 

Charge  to  this  account  all  amounts  of  premiums  chargeable  to 
special  construction  insurance. 


(86) 


P54     SPECIAL    CONSTRUCTION    INTEREST,    PREMIUM    AND    DIS- 
COUNT. 

Charge  to  this  account  each  month  during  the  period  of  special 
construction  the  accrued  monthly  proportion  of  all  interest  on  debt 
incurred  for  special  construction  purposes.  This  includes  interest  on 
funded  debt,  funds  borrowed  by  transfer  and  payments  overdue  to 
contractors  and  others. 

When  discount  on  funded  debt  may  be  legally  allowed,  charge  to 
this  account  each  month  during  the  period  of  special  construction  the 
accrued  monthly  proportion  of  discount  allowed  on  funded  debt  in- 
curred for  special  construction  purposes — the  proportion  to  be  deter- 
mined according  to  the  entire  lives  of  the  debts  to  which  the  discount 
respectively  applies — and  credit  to  Account  "A79  Unamortized  Dis- 
count on  Funded  Debt." 

Credit  to  this  account  each  month  during  the  period  of  special 
construction  the  accrued  monthly  proportion  of  premium  derived  on 
funded  debt  incurred  for  special  construction  purposes — the  propor- 
tion to  be  determined  according  to  the  entire  lives  of  the  debts  to 
which  the  premium  respectively  applies — and  charge  to  Account  "L22 
Unamortized  Premium  on  Funded  Debt." 

Credit  also  to  this  account  interest  received  or  receivable  accrued 
during  special  construction  on  moneys  or  credits  acquired  for  special 
construction  purposes. 

P55     SPECIAL       CONSTRUCTION       MISCELLANEOUS       EXPENDI- 
TURES. 

Charge  to  this  account  all  miscellaneous  special  construction  ex- 
penditures not  specifically  chargeable  to  the  other  accounts  of  this 
division. 


P56     SPECIAL  CONSTRUCTION    OF   PLANT. 

Charge  to  this  account  the  cost  of  intangible  and  tangible  prop- 
erty entering  into  and  becoming  a  part  of  the  plant  constructed.  This 
includes  the  cost  of  water  rights,  licenses,  easements,  rights  of  way, 
etc.,  having  a  life  of  more  than  one  year;  and  lands,  buildings,  fix- 
tures, grounds  and  equipment  not  included  in  any  of  the  preceding 
accounts. 

NOTE. — The  entries  to  this  account  should  be  supported  by  complete 
supplementary  data  to  be  available  for  reference  in  making  explanatory 
entries  to  close  this  account  at  the  completion  of  special  construction 
and  to  make  available  the  proper  distribution  of  the  corresponding 
charges  to  the  appropriate  property  and  plant  accounts  of  the  preceding 
division. 


(87) 


P57     SPECIAL    CONSTRUCTION    WORK    EQUIPMENT. 

Charge  to  this  account  the  purchase  or  constructed  cost  of  equip- 
ment owned  and  acquired  for  construction  of  special  projects.  This 
includes  such  items  as  excavating,  erecting,  transportation  and  other 
equipment,  tools  and  instruments. 

Such  equipment  when  retired  from  special  construction  use  shall 
be  credited  to  this  account  at  the  actual  value  then  determined  and 
charged  to  other  appropriate  equipment  accounts,  investment  account 
or  other  accounts  affected  by  its  sale. 

Loss  in  value  accrued  during  the  period  of  construction  as  deter- 
mined upon  the  retirement  of  such  equipment  from  special  construc- 
tion use,  shall  be  credited  to  this  account  and  charged  to  Account 
"P50  Use  of  Special  Construction  Work  Equipment." 

NOTE. — Expense  of  upkeep,  etc.,  shall  not  he  included  in  this  ac- 
count. See  provisions  for  Account  "P50"  for  this  purpose. 

P58     SPECIAL    CONSTRUCTION    MATERIALS    AND    SUPPLIES. 

This  account  will  include  the  cost  of  materials  and  supplies  ac- 
quired for  the  purpose  of  special  construction  when  the  same  are  ac- 
counted for  thru  the  operation  of  special  construction  stores  and  not 
included  in  Account  "A72  Materials  and  Supplies"  (Current  Assets). 

Charge  to  this  account  the  cost  of  all  such  material  and  supplies 
at  the  cost  f.  o.  b.  place  of  storage.  This  includes  the  invoice  cost, 
cost  of  freight,  switching,  demurrage,  cartage,  etc. 

Transfers  of  materials  and  supplies  between  special  construction 
stores  (Account  "P58"),  and  operating  stores  (Account  "A72"),  shall 
be  accounted  on  a  basis  of  equitable  value  and  cost  applicable  to 
special  construction  and  operation,  respectively. 

The  value  of  materials  and  supplies  on  hand  at  the  completion  of 
special  construction  included  in  this  account  shall  be  transferred  to 
Account  "A72"  and  an  appreciable  difference  or  loss  accrued,  if  any, 
during  the  period  of  special  construction  between  cost  and  value  at 
the  time  of  such  transfer  shall  be  adjusted  and  applied  to  the  appro- 
priate accounts  of  this  division. 

NOTE. — If  desired,  subdivisions  of  this  account  may  be  opened  to 
accommodate  segregation  of  the  different  classes  of  materials  and  sup- 
plies and  locations  of  stores. 

II.     UNDISTRIBUTED  FIXED  CAPITAL. 

P59  UNDISTRIBUTED  FIXED  CAPITAL  AS  OF  DECEMBER  31, 
1915. 

Charge  to  this  account  the  value  of  all  property  and  plant  owned 
by  the  utility  and  devoted  to  its  operation,  as  of  December  31,  1915, 
which  cannot  be  appropriately  distributed  to  the  preceding  capital 
accounts. 

When  property  and  plant  included  in  this  account  is  retired  from 
service,  this  account  should  be  credited  with  its  value  as  represented 
in  this  account,  or  if  such  is  not  available,  with  the  estimated  value. 


P60     UNDISTRIBUTED    COST    OF    PROPERTY    AND    PLANT    PUR- 
CHASED  SUBSEQUENT   TO    DECEMBER   31,    1915. 

Charge  to  this  account  the  cost  of  property  and  plant  purchased 
subsequent  to  December  31,  1915,  for  the  purpose  of  operation  by  the 
utility,  when  such  cost  cannot,  at  the  time  of  acquirement,  be  appro- 
priately distributed  to  the  capital  accounts  preceding  this  division. 

As  soon  as  the  proper  distribution  of  such  cost  can  be  determined, 
credit  this  account  with  same  and  charge  to  appropriate  property  and 
plant  accounts. 


(89) 


INVESTMENTS. 

A61      INVESTMENTS. 

Charge  to  this  account  all  property  held  as  an  investment.  By 
"Investments"  as  here  used  is  meant  the  cost  of  the  utility's  title  to 
or  interest  in  all  properties  not  used  in  present  operations. 

Appropriate  subdivisions  of  this  account  should  be  made  to  keep 
separate  the  different  classes  or  units  of  investment. 


SINKING,  REDEMPTION  AND  SPECIAL  FUND 
ASSETS. 

A62     BOND   SINKING    AND    REDEMPTION    FUNDS— CASH. 

Charge  to  this  account  all  cash  set  apart  for  bond  sinking  and 
redemption  fund  purposes. 

Charge  also  to  this  account  all  income  derived  from  bond  sinking 
and  redemption  fund  investments. 

Credit  to  this  account  all  disbursements  of  bond  sinking  and  re- 
demption funds  cash  for  the  redemption  of  outstanding  bonds. 

Credit  also  to  this  account  all  withdrawals  of  cash  for  the  pur- 
pose of  investment. 

Subdivisions  of  this  account  shall  be  made  for  each  sinking  and 
redemption  fund  with  title  to  correspond  with  that  of  each  class  of 
bonds  to  which  it  respectively  applies. 

A63     SPECIAL    FUNDS— CASH. 

Charge  to  this  account  all  cash  set  apart  for  specified  purposes 
other  than  for  bond  sinking  and  redemption  funds. 

Charge  also  to  this  account  all  income  derived  from  investments 
made  from  such  funds,  when  such  investments  are  made  for  the  pur- 
pose of  carrying  out  the  provisions  for  which  the  fund  is  created. 

Credit  to  this  account  all  cash  disbursements  made  for  the  pur- 
poses for  which  the  fund  is  created. 

Credit  also  to  this  account  all  withdrawals  of  cash  for  the  pur- 
pose of  investment. 

Subdivisions  of  this  account  shall  be  made  for  each  fund  with 
title  denoting  its  character. 

A64     BOND  SINKING  AND  REDEMPTION   FUNDS— INVESTMENTS. 

Charge  to  this  account  the  par  value  of  securities  acquired  by  in- 
vestments of  bond  sinking  and  redemption  funds. 

A  subdivision  of  this  account  shall  be  made  for  the  investments 
of  each  sinking  and  redemption  fund  under  the  subdivision  title  of 
the  sinking  or  redemption  fund  from  which  the  investment  is  made. 
Distinction  should  be  made  between  the  "cash"  and  "investment"  ac- 
counts of  bond  sinking  and  redemption  funds  by  use  of  the  words 
"Cash"  and  "Investments"  as  provided. 

(90) 


A65     SPECIAL  FUNDS— INVESTMENTS  AND  LOANS. 

Charge  to  this  account  the  investments  and  loans  made  from 
special  funds.  Securities  acquired  should  be  represented  at  par  value. 

A  subdivision  of  this  account  shall  be  made  for  the  investments 
and  loans  of  each  special  fund  under  the  subdivision  title  of  the 
special  fund  from  which  the  investment  or  loan  is  made.  Distinction 
should  be  made  between  the  "cash"  and  "investment  and  loan"  ac- 
counts of  special  funds  by  use  of  the  words  "Cash"  and  "Investments 
and  Loans"  as  provided. 


CURRENT  ASSETS. 

A66     CURRENT   FUND  CASH. 

Charge  to  this  account  all  current  receipts  of  money  and  bank 
credits,  checks  and  drafts  receivable  subject  to  satisfaction  or  trans- 
fer on  demand. 

Credit  to  this  account  all  current  cash  disbursements. 

A  subdivision  of  this  account  shall  be  made  for  each  fund  estab- 
lished for  current  purposes. 

A67     CONSTRUCTION    FUND   CASH. 

Charge  to  this  account  all  receipts  of  money  and  bank  credits, 
checks  and  drafts  receivable  subject  to  satisfaction  or  transfer  on  de- 
mand, derived  from  proceeds  of  bond  sales,  appropriations  and  other 
sources,  and  receivable  for  the  purpose  of  funding  construction  pro- 
jects. 

Credit  to  this  account  all  cash  disbursements  for  construction 
purposes. 

Subdivisions  of  this  account  shall  be  made  to  keep  separate  the 
fund  transactions  where  more  than  one  construction  fund  or  construc- 
tion project  occurs. 

A68     SPECIAL   DEPOSITS. 

Charge  to  this  account  special  deposits  of  funds  of  the  utility 
held  by  banks  and  trust  companies  subject  to  withdrawal  for  speci- 
fied purposes.  This  will  include  such  items  as  proceeds  of  bonds  sold, 
when  held  by  trustees  in  accordance  with  authorized  trust  agreements, 
deposits  made  to  insure  the  performance  of  contracts,  and  special  de- 
posits not  otherwise  provided  for. 

NOTE. — Bond    interest    and    redemption    deposits    shall    not    be    in- 
cluded in  this  account.     See  Account  "A69." 


(91) 


A69     BOND   INTEREST  AND   REDEMPTION    DEPOSITS. 

Charge  to  this  account  all  sums  withdrawn  from  funds  of  the 
utility  and  deposited  or  transmitted  for  deposit  for  the  payment  of  in- 
terest and  principal  of  outstanding  bonds  included  in  the  liabilities 
of  the  utility.  (Indirect  payments  reimbursing  the  General  Fund  or 
Current  Expense  Fund  of  the  City  will  be  charged  as  provided  in 
Account  "L16  General  Tax  Revenues  Applied  to  Bond  Interest.") 

At  the  close  of  each  month  the  total  amount  withdrawn  from  the 
deposits  in  payment  of  such  interest  and  principal  as  is  evidenced  by 
the  cancelled  interest  coupons  and  the  cancelled  bonds  received  by 
the  City  Treasurer  during  the  month,  shall  be  credited  to  this  account. 
The  amount  of  interest  so  paid  shall  be  charged  to  Account  "L10  Ma- 
tured Interest  on  Funded  Debt,"  and  the  amount  of  principal  so  paid 
shall  be  charged  to  the  appropriate  outstanding  bond  liability. 

This  account  shall  be  subdivided,  as  follows: 

(a)  Deposits  Transmitted  to  the   Fiscal   Agency  of  the  State 
of  Washington  in  the  City  of  New  York. 

(Ref.  L.  '95,  p.  353,  Sec.  1,  p.  354,  Sec.  2-3-4,  p.  355,  Sec.  5-6; 
R.  &  B.  C.,  Sec.  5019-5024,  inc.) 

(b)  Deposits  With   Banks  and  Trust  Companies. 

A70  FUND  TRANSFER  LOANS  RECEIVABLE. 

Accounts  for  fund  loans  receivable  arising  from  transfers  between 
funds  shall  be  kept  in  such  detail  as  to  fully  represent  each  such  trans- 
fer and  the  respective  funds  to  which  it  applies. 

Charge  to  this  account  all  loans  receivable  made  by  transfer  from 
funds  of  the  utility  to  funds  of  other  municipal  departments,  (except 
loans  from  "Special  Funds"  as  provided  in  Account  "A65"),  and  credit 
the  fund  drawn  upon. 

The  entries  should  include  information  as  to  authorization  and 
conditions  stipulated. 


(92) 


A71      ACCOUNTS    RECEIVABLE. 

Charge  to  this  account  all  amounts  owing  to  the  utility  on  open 
accounts,  as  follows:  (Exclude  negotiable  instruments.) 

(a)  Consumers'    Accounts    Receivable — Current. 

Charge  to  this  account  and  credit  to  appropriate  "Rev- 
enue" accounts  each  month  the  total  amount  of  accounts  re- 
ceivable from  consumers. 

Credit  to  this  account  all  collections  and  adjustments 
allowed  applying  to  such  accounts  before  they  become  de- 
linquent. 

Credit  also  to  this  account  all  consumers'  accounts  un- 
collected,  as  they  become  delinquent  and  charge  to  the  fol- 
lowing subaccount  "b." 

Any  balance  of  this  account  outstanding  at  the  close  of 
the  month  should  represent  the  total  amount  of  uncollected 
accounts  which  have  not  become  delinquent. 

(b)  Consumers'   Accounts   Receivable — Suspense. 

Charge  to  this  account,  as  described  above,  all  consumers' 
accounts  receivable  uncollected  as  they  become  delinquent. 

Credit  to  this  account  all  collections  and  adjustments 
allowed  applying  to  such  delinquent  accounts. 

(c)  Sundry  Accounts  Receivable. 

Charge  to  this  account  all  amounts  receivable  for  labor 
and  material  furnished  to  and  expenses  incurred  for  other 
municipal  departments,  taxing  districts,  firms  and  individuals. 

(d)  Other  Accounts  Receivable. 

Include  here  accounts  receivable  not  otherwise  provided 
for. 

A72      MATERIALS  AND  SUPPLIES. 

Charge  to  this  account  the  cost  of  all  materials  and  supplies  and 
appliances  at  the  cost  f.  o.  b.  point  of  delivery  to  the  place  of  storage. 
This  includes  the  invoice  cost  of  the  material  and  supplies,  freight, 
switching,  demurrage,  cartage,  etc.  Utilities  may  open  subaccounts 
for  different  classes  of  materials  and  supplies. 

A73      MERCHANDISE  ACQUIRED  FOR  SALE. 

Charge  to  this  account  the  cost  of  all  electric  merchandise  pur- 
chased or  requisitioned  from  stores  for  the  purpose  of  sale.  This  in- 
cludes the  cost  of  freight,  transfer,  storage,  etc. 

Credit  to  this  account  all  electric  merchandise  sold,  at  the  cost 
as  above  provided,  and  charge  to  Account  "RE204  Merchandise  Sales." 

NOTE. — The   balance   of   this   account   at   the   close   of   each    month 
should  represent  the  cost  value  of  unsold  electric  merchandise  acquired 
for  sale. 

(93  ) 


A74     INTEREST   RECEIVABLE. 

Charge  to  this  account  all  interest  receivable,  as  follows: 

(a)  Interest  Receivable  Accrued  on  Fund  Transfer  Loans. 
Charge  monthly  the  accruals  of  interest  receivable  when 

the  interest  is   stipulated  in   the   conditions   upon   which  the 
loans  are  made. 

(b)  Interest  Receivable  Accrued  on  Deposits  with  Banks  and 
Trust  Companies. 

Charge  monthly  the  accruals  of  interest  receivable  on 
deposits. 

(c)  Interest  Due  From  the  City  on  Account  of  Deposits  with 
Banks  and  Trust  Companies. 

When  the  proceeds  of  interest  earned  upon  deposits  of 
the  utility's  funds  are  included  in  the  General  Fund  or  Current 
Expense  Fund  of  the  City,  the  amounts  thereof  will  be  here 
charged. 

(d)  Other  Interest  Receivable  Accrued. 

Charge  monthly  the  accruals  of  interest  receivable  upon 
interest  bearing  securities,  matured  accounts  and  commercial 
paper. 

NOTE. — Exclude  all  interest  receivable  accruing  upon  sinking,  re- 
demption and  special  funds  investments  and  loans. 

A75     RENTS   RECEIVABLE. 

Charge  to  this  account  monthly  as  they  accrue  all  rents  receivable 
as  a  return  upon  leased  property,  and  credit  to  Accounts  "RE207  Rental 
of  Real  Estate  and  Buildings"  and  "RE208  Rental  of  Conduits,  Pole 
Lines  and  Apparatus"  as  may  be  appropriate. 

A76     OTHER  CURRENT  ASSETS. 

Charge  to  this  account  all  current  assets  of  the  utility  not  included 
in  any  of  the  preceding  current  asset  accounts.  Property  readily  con- 
vertible into  money  and  which  is  being  held  with  the  intention  of  being 
so  converted  will  be  considered  as  a  current  asset  and  charged  to  this 
account  when  not  properly  chargeable  to  other  current  asset  accounts. 


DEFERRED  ASSETS. 

A77     WORKING   FUND  ADVANCES. 

Charge  to  this  account  amounts  advanced  to  officers,  employes  and 
authorized  agents,  as  working  funds  from  which  certain  expenditures 
are  to  be  made  and  accounted  for. 

A78     OTHER   DEFERRED  ASSETS. 

Include  in  this  account  deferred  assets  not  otherwise  provided 
for. 

(94) 


UNADJUSTED   DEBITS. 
UNAMORTIZE» 
A79      UNAUTHORIZED   DISCOUNT  ON    FUNDED   DEBT. 

When  discount  may  be  legally  allowed  on  bonds  and  other  evi- 
dences of  funded  debt  sold,  charge  to  this  account  all  amounts  of 
such  discount  allowed. 

Credit  to  this  account  each  month  the  monthly  proportion  of  dis- 
count extinguished  and  charge  to  Account  "P54  Special  Construction 
Interest,  Premium  and  Discount"  the  amount  applicable  to  the  period 
of  construction,  and  to  Account  "D4  Amortization  of  Discount  on 
Funded  Debt"  the  amount  applicable  to  the  period  of  operation.  This 
proportion  shall  be  sufficient  in  amount  to  completely  extinguish  the 
unamortized  discount  of  each  bond  issue  or  other  evidence  of  funded 
debt  upon  or  before  their  maturity. 

A80     PREPAID    INSURANCE. 

Charge  to  this  account  all  premiums  on  insurance  when  paid  in 
advance  of  their  accrual.  As  premiums  thus  prepaid  accrue,  credit  to 
this  account  at  monthly  intervals  the  amount  applicable  to  the  month 
and  charge  same  to  the  appropriate  accounts. 

A81      PREPAID    RENTS. 

Charge  to  this  account  all  rents  paid  in  advance  of  their  accrual. 
As  the  rent  thus  prepaid  accrues,  credit  to  this  account  at  monthly 
intervals  the  amount  applicable  to  the  month  and  charge  same  to  the 
appropriate  accounts. 

A82     OTHER   PREPAID  ACCOUNTS. 

Charge  to  this  account  all  prepaid  items  of  the  utility  not  in- 
cluded in  the  preceding  prepaid  accounts.  As  the  amounts  thus  paid 
accrue,  credit  to  this  account  at  monthly  intervals  the  amount  ap- 
plicable to  the  month  and  charge  same  to  the  appropriate  accounts. 

A83     GENERAL  SHOP  WORK   IN   PROGRESS. 

Charge  to  this  account  all  labor  and  materials  entering  as  direct 
costs  of  jobs  in  progress  in  general  shops  owned  and  operated  by 
the  utility. 

Credit  to  this  account  such  costs  when  the  jobs  are  completed 
and  charge  to  appropriate  accounts.  (See  definition  of  Account 
"RE202.") 

This  account  will  be  subdivided,  as  follows: 

(a)  Construction   and   Repairs. 

Include  all  general  shop  work  in  progress  for  purposes  of 
the  utility. 

(b)  Work  Performed  for  Others. 

Include  all  general  shop  work  in  progress  performed  for 
other  municipal  departments,  taxing  districts,  public  institu- 
tions, firms  and  individuals. 

(95) 


A84     MISCELLANEOUS   WORK    IN    PROGRESS. 

Charge  to  this  account  the  cost  of  all  labor  and  materials  used 
and  other  expenditures  incurred  on  work  in  progress  other  than  gen- 
eral shop  work.  Such  charges  are  subject  to  option  in  subaccount 
"a." 

Credit  to  this  account  such  costs  charged  herein  when  the  jobs 
are  completed  and  charge  to  appropriate  accounts. 

This  account  will  be  subdivided,  as  follows: 

(a)  Construction  and  Repairs. 

The  use  of  this  subaccount  is  optional.  When  used  it  shall 
include  miscellaneous  work  in  progress,  other  than  general 
shop  work,  for  purposes  of  the  utility. 

(b)  Work  Performed  for  Others. 

Include  all  miscellaneous  work  in  progress,  other  than  gen- 
eral shop  work,  performed  for  other  municipal  departments, 
taxing  districts,  public  institutions,  firms  and  individuals. 

A85     OTHER   UNADJUSTED   DEBITS. 

Charge  to  this  account  all  debit  items  not  otherwise  provided  for, 
the  proper  final  disposition  of  which  is  undetermined. 

As  soon  as  the  proper  disposition  of  any  item  charged  to  this  ac- 
count can  be  determined,  it  shall  be  credited  to  this  account  and  charg- 
ed to  appropriate  accounts. 


DEFICIT. 

When  at  the  close  of  any  current  annual  period  a  debit  balance 
is  produced  by  the  cumulative  total  amounts  of  all  income,  profit  and 
loss  as  represented  by  the  balances  appearing  in  Accounts  "S60," 
"L32,"  "L33,"  "L34,"  and  "L35,"  collectively,  or  Accounts  "S60"  and 
"A86,"  collectively,  any  balance  standing  in  any  of  the  Surplus  Accounts 
"L32,"  "L33,"  "L34"  and  "L35"  shall  be  closed  and  the  said  debit 
balance  shall  be  represented  by  Account  "A86  Deficit."  At  the  close 
of  any  current  annual  period  a  deficit  balance  will  be  equivalent  to 
that  amount  by  which  the  liabilities  exceed  the  assets. 

A86     DEFICIT. 

This  account  shall  include  by  annual  periods  the  net  debit  balance, 
if  any,  of  all  income,  profit  and  loss. 

NOTE. — Current  entries  shall  not  be  made  to  this  account. 


(96) 


CAPITAL  LIABILITIES. 

L1   GENERAL  BONDS  OUTSTANDING. 

Outstanding  general  bonds  issued  by  the  municipality  for  purposes 
of  the  utility  which  are  included  in  the  liabilities  of  the  utility,  shall 
be  credited  to  this  account  at  par  value. 

A  subdivision  of  this  account  with  descriptive  title  shall  be  made 
for  each  class  of  such  bonds. 

L2     REVENUE  BONDS  OUTSTANDING. 

Credit  to  this  account  the  par  value  of  all  bonds  outstanding  which 
are  payable  from  the  revenues  of  the  utility. 

A  subdivision  of  this  account  with  descriptive  title  shall  be  made 
for  each  class  of  such  bonds. 

L3     OTHER  CAPITAL  LIABILITIES. 

Credit  to  this  account  capital  liabilities  other  than  bonds. 

Subdivisions  of  this  account  shall  be  made  to  keep  separate  the 
transactions,  where  more  than  one  kind  or  class  of  such  liabilities 
occurs. 


CURRENT  LIABILITIES. 

L4     CURRENT   FUND  WARRANTS  OUTSTANDING. 

An  account  with  descriptive  title  shall  be  carried  for  warrants 
drawn  upon  current  funds  of  the  utility. 

Credit  to  this  account  the  amounts  of  all  such  warrants  issued. 

Charge  to  this  account  the  amounts  of  all  such  warrants  redeemed 
by  payment  and  credit  Account  "A66  Current  Fund  Cash." 

Charge  also  to  this  account  the  amounts  of  all  such  warrants  can- 
celled and  credit  appropriate  accounts. 

L5     CONSTRUCTION    FUND   WARRANTS   OUTSTANDING. 

An  account  with  descriptive  title  shall  be  carried  for  warrants 
drawn  upon  construction  funds  of  the  utility. 

Credit  to  this  account  the  amounts  of  all  such  warrants  issued. 

Charge  to  this  account  the  amounts  of  all  such  warrants  redeemed 
by  payment  and  credit  Account  "A67  Construction  Fund  Cash." 

Charge  also  to  this  account  the  amounts  of  all  such  warrants  can- 
celled and  credit  appropriate  accounts. 

Subdivisions  of  this  account  shall  be  made  when  occasioned  by  is- 
sue of  warrants  drawn  upon  more  than  one  construction  fund. 


L6     OTHER  FUNDS  WARRANTS  OUTSTANDING. 

Accounts  with  descriptive  titles  shall  be  carried  for  warrants 
drawn  upon  funds  other  than  those  provided  for  in  the  preceding  ac- 
counts. Each  account  shall  correspond  to  the  fund  drawn  upon  and 
shall  include  only  the  warrants  drawn  upon  the  respective  fund. 

Credit  the  amounts  of  all  such  warrants  issued. 

Charge  the  amounts  of  all  such  warrants  redeemed  by  payment 
and  credit  the  funds  drawn  upon. 

Charge  also  the  amounts  of  all  such  warrants  cancelled  and  credit 
appropriate  accounts. 

L7   FUND  TRANSFER  LOANS  PAYABLE. 

Accounts  for  fund  loans  payable  arising  from  transfers  between 
funds  shall  be  kept  in  such  detail  as  to  fully  represent  each  such 
transfer  and  the  respective  funds  to  which  it  applies. 

Credit  to  this  account  all  loans  payable  received  by  transfer  from 
funds  of  other  municipal  departments  to  funds  of  the  utility  and 
charge  to  the  fund  receiving  the  amount  of  the  loan. 

The  entries  should  include  information  as  to  authorization  and 
conditions  stipulated. 

XOTK. — See  definitions  of  Accounts  "L1G"   and   "LIT." 
L8     ACCOUNTS    PAYABLE. 

Credit  to  this  account  wKen  incurred,  all  liabilities  of  the  utility  on 
open  accounts  not  included  in  any  of  the  other  current  liability  ac- 
counts, as  follows: 

(a)  Audited   and  Approved   Claims. 

All  audited  and  approved  claims  upon  the  utility  duly 
sworn  to  in  conformity  with  law,  (*),  for  materials,  supplies 
and  service  furnished  and  expenses  incurred,  except  items  of 
salaries,  wages  and  contractors'  estimates.  (Contractors'  es- 
timates are  provided  for  in  Accounts  "L9"  and  "L19.") 

(b)  Salaries  and  Pay  Roll. 

All  audited  and  approved  annual  and  monthly  salaries  and 
daily  wages,  (*),  due  to  officers  and  employes. 

(c)  Other  Accounts  Payable. 

Include  here  accounts  payable  not  otherwise  provided  for. 

L9     AMOUNTS    PAYABLE     NOT     RETAINED    ON     CONTRACTORS' 
ESTIMATES. 

Credit  to  this  account  all  claims  by  contractors'  estimates  upon  the 
utility  duly  sworn  to  in  conformity  with  law,  (See  "*" — Account  "L8"), 
for  materials,  supplies  and  service  furnished,  work  performed,  and 
expenses  incurred,  in  accordance  with  terms  of  contract  or  authorized 
special  agreements,  audited  and  approved  for  payment  less  all  amounts 
previously  settled  by  payment,  warrant  issue,  bond  issue  or  otherwise 
and  less  all  amounts  retained.  Amounts  retained  will  be  included  in 
account  "L19." 


*    Ref  :   L.    '00,   p.   142.   Sec.   0;   L.    '09   Ex.   Sos..    p.   .">(!.    Soc.    1  :   K. 

B.  r..  Sec.  s:;.-)4. 

(98) 


L10      MATURED    INTEREST  ON    FUNDED   DEBT. 

Credit  to  this  account  and  charge  to  Account  "L12  Unmatured 
Interest  Accrued  on  Funded  Debt"  all  interest  owing  by  the  utility 
upon  the  amount  of  its  funded  indebtedness  which  has  matured  but 
remains  unpaid  to  the  holders  of  interest  coupons,  whether  the  cause 
is  on  the  part  of  the  coupon  holder  due  to  time  necessary  for  returns 
in  transit  or  for  other  reasons.  All  such  interest  maturing  on  the  close 
of  any  calendar  month  shall  be  included  in  this  account  as  on  the  close 
of  such  month. 

When  such  interest  is  directly  paid  from  funds  of  the  utility  the 
amounts  shall  be  charged  to  this  account  and  credited  as  they  apply, 
to  Account  "A69  Bond  Interest  and  Redemption  Deposits,"  or  to  appro- 
priate fund.  When  paid  by  the  municipality  from  funds  derived  from 
general  tax  revenues  the  amounts  shall  be  charged  to  this  account  and 
credited  to  Account  "L16  General  Tax  Revenues  Applied  to  Bond 
Interest." 

L11      MATURED  MISCELLANEOUS  INTEREST. 

Credit  to  this  account  and  charge  to  Account  "L13  Unmatured 
Miscellaneous  Interest  Accrued"  all  interest  matured  and  unpaid  owing 
by  the  utility  upon  the  amount  of  its  called  warrants  outstanding  and 
other  unfunded  obligations.  All  such  interest  maturing  on  the  close 
of  any  calendar  month  shall  be  included  in  this  account  as  on  the 
close  of  such  month. 

When  such  interest  is  paid  the  amounts  shall  be  charged  to  this 
account  and  credited  to  the  fund  drawn  upon. 

L12      UNMATURED    INTEREST   ACCRUED   ON    FUNDED    DEBT. 

Credit  to  this  account  on  the  close  of  each  month  all  interest  ac- 
crued during  the  month  upon  the  funded  indebtedness  of  the  utility. 

When  such  interest  matures  it  shall  be  charged  to  this  acccount 
and  credited  to  Account  "L10  Matured  Interest  on  Funded  Debt." 

Credit  also  to  this  account  all  amounts  received  for  the  liability  of 
interest  accrued  on  bond  coupons  attached  to  bonds  sold,  and  charge 
to  appropriate  fund. 

L13     UNMATURED    MISCELLANEOUS    INTEREST    ACCRUED. 

Credit  to  this  account  on  the  close  of  each  month  all  interest  ac- 
crued during  the  month  upon  uncalled  warrants  outstanding  and  other 
unfunded  obligations  of  the  utility. 

When  such  interest  matures  it  shall  be  charged  to  this  account 
and  credited  to  Account  "Lll  Matured  Miscellaneous  Interest." 

L14     CONSUMERS'  DEPOSITS. 

Credit  to  this  account  all  cash  deposited  to  the  credit  of  the  util- 
ity by  consumers  as  security  for  the  payment  of  bills. 

Deposits  refunded  shall  be  charged  to  this  account  and  credited 
to  the  appropriate  fund.  That  portion  of  deposits  applicable  to  un- 
collectible accounts  shall  be  credited  to  the  account  of  consumer  in- 
volved and  charged  to  this  account. 

(99  ) 


L15     OTHER  CURRENT  LIABILITIES. 

Credit  to  this  account  at  their  face  value  all  unfunded  obliga- 
tions for  which  the  utility  is  liable  and  which  are  not  elsewhere  pro- 
vided for. 

SPECIAL  MUNICIPAL  LIABILITIES. 

L16     GENERAL  TAX  REVENUES  APPLIED  TO  BOND  INTEREST. 

When  general  bonds  issued  by  the  municipality  are  included  in 
the  liabilities  of  the  utility,  credit  to  this  account  all  disbursements 
made  by  the  municipality  from  general  tax  revenues  in  payment  of  in- 
terest on  such  bonds  and  charge  to  Account  "L10  Matured  Interest 
on  Funded  Debt." 

Charge  to  this  account  all  reimbursements  made  by  the  utility  to 
the  municipality  of  such  interest  paid. 

L17  GENERAL  TAX  REVENUES  APPLIED  TO  BOND  SINKING 
AND  REDEMPTION  FUNDS. 

Credit  to  this  account  all  amounts  derived  from  general  tax 
revenues  of  the  municipality  which  have  been  transferred  to  bond 
sinking  and  redemption  funds  of  the  utility. 

Charge  to  this  account  all  reimbursements  made  by  the  utility  to 
the  municipality  on  account  of  such  transfers. 

L18  ACCRUED  CHARGES  IN  LIEU  OF  GENERAL  TAXES  AND  AS- 
SESSMENTS ON  REVENUES. 

Credit  to  this  account  all  accruals  of  charges  in  lieu  of  general 
taxes  and  assessments  on  revenues  in  favor  of  the  General  Fund  or 
Current  Expense  Fund  of  the  City,  and  charge  to  Account  "D6  Charges 
in  Lieu  of  General  Taxes  and  Assessments  on  Revenues." 

When  paid,  the  amounts  shall  be  charged  to  this  account  and 
credited  to  the  appropriate  fund. 


DEFERRED  LIABILITIES. 

L19     AMOUNTS  RETAINED  ON   CONTRACTORS'   ESTIMATES. 

Credit  to  this  account  all  amounts  retained  on  contractors'  esti- 
mates allowed  in  accordance  with  terms  of  contract,  authorized  special 
agreements  or  otherwise. 

Charge  to  this  account  all  disbursements  of  amounts  retained. 
This  includes  disbursements  to  contractors  on  account  of  final  settle- 
ment, to  contractors'  assignees,  to  others  on  account  of  court  claims 
and  judgments  allowed,  and  the  disbursement  of  all  amounts  applic- 
able to  those  retained  and  due  to  the  utility  for  forfeitures  or  other- 
wise in  accordance  with  terms  of  contract,  special  agreements,  claims, 
or  judgments  allowed  in  favor  of  the  utility. 

(  100  ) 


L20     SPECIAL   DEPOSITS. 

Credit  to  this  account  all  cash  deposited  to  the  credit  of  the  util- 
ity for  the  purpose  of  guarantee,  excepting  deposits  made  to  secure 
consumers'  accounts. 

Deposits  refunded  shall  be  charged  to  this  account  and  credited 
to  the  appropriate  fund.  That  portion  of  the  deposits  applicable  to 
guaranteed  charges,  shall  upon  the  maturity  of  such  charges,  be  charg- 
ed to  this  account  and  credited  to  the  appropriate  account. 


L21      OTHER  DEFERRED  LIABILITIES. 

Include  in  this  account  deferred  liabilities  not  otherwise  provided 
for. 

UNADJUSTED  CREDITS. 

L22     UNAMORTIZED  PREMIUM  ON  FUNDED  DEBT. 

Credit  to  this  account  the  amounts  of  all  premiums  derived  in  con- 
nection with  the  sale  of  bonds  and  other  evidences  of  funded  debt. 

Charge  to  this  account  each  month  the  monthly  proportion  of 
premium  extinguished  and  credit  to  Account  "P54  Special  Construc- 
tion Interest,  Premium  and  Discount"  the  amount  applicable  to  the 
period  of  construction,  and  to  Account  "D5  Amortization  of  Premium 
on  Funded  Debt — Credit"  the  amount  applicable  to  the  period  of 
operation.  This  proportion  shall  be  sufficient  in  amount  to  complete- 
ly extinguish  the  unamortized  premium  of  each  bond  issue  or  other 
evidence  of  funded  debt  upon  or  before  their  maturity. 

L23     RESERVE      FOR      ACCRUED      DEPRECIATION   —  TANGIBLE 
FIXED  ASSETS. 

Credit  to  this  account  all  charges  made  to  Account  "DA146  De- 
preciation of  Tangible  Fixed  Capital." 

When  any  tanglible  fixed  asset  is  retired  from  service  charge  to 
this  account  that  part  of  its  cost  which  has  been  credited  to  this 
account.  (See  definition  of  Account  "DA146.") 

The  credit  balance  of  this  account  should  represent  the  total  net 
amount  of  depreciation  charged  to  operating  expenses  applicable  to 
tangible  fixed  assets  in  service  at  such  time. 

NOTE. — This    account    should    appear    on    the    balance    sheet    as    an 
off-set  to  "Tangible  Fixed  Assets"  and  not  among  "Reserves." 


(101) 


L24     RESERVE      FOR      ACCRUED      AMORTIZATION — INTANGIBLE 
FIXED  ASSETS. 

Credit  to  this  account  all  charges  made  to  Account  "DA147 
Amortization  of  Intangible  Fixed  Capital." 

Charge  to  this  account  that  part  of  the  cost  of  any  intangible 
fixed  asset  which  has  been  credited  to  this  account  the  value  of  which 
has  expired  or  is  extinguished  prior  to  the  expiration  of  its  service 
value.  The  intangible  fixed  asset  account  affected  will  be  correspond- 
ingly credited. 

The  credit  balance  of  this  account  should  represent  the  total 
amount  of  amortization  charged  to  operating  expenses  applicable  to 
intangible  fixed  assets  the  service  value  of  which  has  not  been  ex- 
tinguished. 

NOTE. — This    account    should    appear    on    the    balance    sheet    as    an 
off-set  to  "Intangible  Fixed  Assets"  and  not   among  "Reserves." 

L25     RESERVE       FOR       ACCRUED       DEPRECIATION— PROPERTY 
HELD   AS  A    NON-OPERATING    INVESTMENT. 

Credit  to  this  account  such  amounts  as  are  estimated  to  be  suf- 
ficient to  cover  accrued  losses  by  depreciation  of  property  held  as  a 
non-operating  investment,  and  charge  as  they  apply,  to  Accounts 
"RE207  Rental  of  Real  Estate  and  Buildings,"  or  "RE210  Other  Miscel- 
laneous Revenues  and  Expenses." 

When  any  property  held  as  a  non-operating  investment  ceases  to 
be  so  held,  charge  to  this  account  that  part  of  its  value  depreciated 
which  has  been  credited  to  this  account. 

The  method  applied  to  such  depreciation  will  be  the  same  in  prin- 
ciple as  that  provided  in  definition  of  Account  "DA146." 

NOTE. — This    account    should    appear    on    the    balance    sheet    as    an 
off-set  to  "Investments"  and  not  among  the   "Reserves." 

L26   RESERVES  FOR  LOSSES  BY  BAD  DEBTS. 

Credit  to  this  account  such  amounts  as  are  estimated  to  be  suf- 
ficient for  reserve  to  cover  losses  of  accounts  receivable,  and  corres- 
pondingly charge,  as  follows:  to  Account  "S22(c)  Estimated  Losses 
Accrued — Current  Annual  Period"  that  part  applicable  to  accounts 
receivable  accrued  during  the  current  annual  period;  and  to  Account 
"S24  Delayed  Losses  Accrued  in  Prior  Periods"  that  part  applicable  to 
accounts  receivable  accrued  during  periods  prior  to  the  current  annual 
period. 

Charge  to  this  account  and  credit  to  the  appropriate  subdivision 
of  "Accounts  Receivable"  the  losses  by  bad  debts  charged  off  applic- 
able to  the  reserve  balance  of  this  account. 

Charge  also  to  this  account  all  losses  credited  herein  which  have 
been  collected. 


(  102  ) 


L27      OTHER   RESERVES  FOR   LOSSES   NOT  RECORDED  IN  ASSET 
ACCOUNTS. 

Credit  to  this  account  such  amounts  as  are  estimated  to  be  suf- 
ficient to  cover  probable  losses  not  otherwise  provided  for  and  charge 
to  appropriate  accounts. 

Charge  to  this  account  and  credit  to  appropriate  asset  accounts  the 
amounts  of  such  losses  as  become  chargeable  and  are  applicable  to  the 
reserve  balance  of  this  account. 

Charge  also  to  this  account  all  losses  credited  herein  which  have 
been  recovered. 

Appropriate  subdivisions  of  this  account  should  be  made  to  keep 
separate  the  items  applying  to  different  purposes. 

L28     PLANT     CONSTRUCTION     BY     LOCAL     IMPROVEMENT     DIS- 
TRICTS. 

Credit  to  this  account  the  cost  of  plant  included  in  the  fixed  assets 
of  the  utility  which  has  been  constructed  by  Local  Improvement  Dis- 
tricts. 

L29     OTHER    UNADJUSTED  CREDITS. 

Credit  to  this  account  all  credit  items  not  otherwise  provided  for, 
the  proper  final  disposition  of  which  is  undetermined. 

As  soon  as  the  proper  disposition  of  any  item  credited  to  this 
account  can  be  determined,  it  shall  be  charged  to  this  account  and 
credited  to  appropriate  accounts. 


.    SURPLUS. 

The  surplus  at  the  close  of  each  annual  period  will  be  the  collec- 
tive amount  of  the  balances  appearing  in  the  following  Accounts  "L32," 
"L33,"  "L34,"  and  "L35"  representing  the  cumulative  credit  balance  of 
all  income,  profit  and  loss.  At  the  close  of  any  current  annual  period 
the  surplus  balance  will  be  equivalent  to  the  amount  by  which  the 
assets  exceed  the  liabilities. 

When  at  the  close  of  any  current  annual  period  a  debit  balance  is 
produced  by  the  cumulative  total  amounts  of  all  income,  profit  and 
loss  as  represented  by  the  balances  appearing  in  Accounts  "S60," 
"L32,"  "L33,"  "L34"  and  L"35,"  collectively,  or  Accounts  "S60"  and 
"A86,"  collectively,  any  balance  standing  in  any  of  the  following  sur- 
plus accounts  shall  be  closed  and  the  said  debit  balance  shall  be 
represented  by  Account  "A86  Deficit."  At  the  close  of  any  current 
annual  period  a  deficit  balance  will  be  equivalent  to  that  amount  by 
which  the  liabilities  exceed  the  assets. 


L32     BOND   SINKING   AND    REDEMPTION    FUND    RESERVES. 

Credit  to  this  account  all  reserves  for  bond  sinking  and  redemp- 
tion funds  charged  to  Accounts  "S31  Appropriations  of  Income  for 
Bond  Sinking  and  Redemption  Fund  Reserves"  and  "S41  Appropria- 
tions of  Surplus  for  Bond  Sinking  and  Redemption  Fund  Reserves." 

Charge  to  this  account  all  amounts  of  reserves  included  in  this 
account  applied  for  the  redemption  of  funded  debt  and  credit  to 
Account  "S51  Reserves  Applied  for  Redemption  of  Funded  Debt." 

When  the  whole  or  any  part  of  a  reserve  included  in  this  ac- 
count is  abrogated  not  contrary  to  law  or  contractual  requirement  the 
amount  so  abrogated  shall  be  charged  to  this  account  and  credited  to 
Account  "S53  Reserves  Abrogated." 

NOTE. — All  net  income  derived  from  bond  sinking  and  redemption 
fund  investments  shall  be  included  in  this  account.  Such  income  when 
received  or  receivable  may  be  credited  directly  to  this  account  and 
charged  to  the  appropriate  funds,  or  if  it  is  preferred  to  include  the 
revenues  and  expenses  of  such  investments  with  "Income,"  the  items 
may  be  also  included  in  Account  "RE210  Other  Miscellaneous  Revenues 
and  Expenses"  with  corresponding  entries  to  appropriate  funds,  and 
included  in  the  credits  to  this  account  through  the  appropriations  of 
income. 


L33     SPECIAL   FUND   RESERVES. 

Credit  to  this  account  all  reserves  for  special  funds  charged  to 
.Accounts  "S32  Appropriations  of  Income  for  Special  Fund  Reserves" 
and  "S42  Appropriations  of  Surplus  for  Special  Fund  Reserves." 

Charge  to  this  account  all  amounts  of  reserves  included  in  this 
account  applied  for  the  purposes  of  special  fund  reserves,  and  credit 
to  Account  "S52  Reserves  Applied  for  Other  Purposes." 

When  the  whole  or  any  part  of  a  reserve  included  in  this  account 
is  abrogated  not  contrary  to  law  or  contractual  requirement  the 
amount  so  abrogated  shall  be  charged  to  this  account  and  credited 
to  Account  "S53  Reserves  Abrogated." 

NOTE. — All  net  income  derived  from  special  fund  investments  and 
loans  shall  be  included  in  this  account.  Such  income  when  received 
or  receivable  may  be  credited  directly  to  this  account  and  charged  to 
the  appropriate  funds,  or  if  it  is  preferred  to  include  the  revenues  and 
expenses  of  such  investments  and  loans  with  "Income,"  the  items  may 
be  also  included  in  Account  "RE210  Other  Miscellaneous  Revenues  and 
Expenses"  with  corresponding  entries  to  appropriate  funds,  and  in- 
cluded in  the  credits  to  this  account  through  the  appropriations  of 
income. 


(104) 


L34     RESERVES  NOT  SPECIFICALLY   INVESTED. 

Credit  to  this  account  all  reserves  for  which  no  specific  invest- 
ment or  segregation  of  funds  has  been  made,  which  have  been  charged 
to  Accounts  "S33  Appropriations  of  Income  Not  Specifically  Invested" 
and  "S43  Appropriations  of  Surplus  Not  Specifically  Invested." 

Charge  to  this  account  all  amounts  of  reserves  included  in  this 
account  applied  for  purposes  for  which  the  reservation  has  been  made 
and  credit  to  Account  "S52  Reserves  Applied  for  Other  Purposes." 

When  the  whole  or  any  part  of  a  reserve  included  in  this  account 
is  abrogated  not  contrary  to  law  or  contractual  requirement  the 
amount  so  abrogated  shall  be  charged  to  this  account  and  credited  to 
Account  "S53  Reserves  Abrogated." 

L35     SURPLUS  NOT  SPECIFICALLY   RESERVED. 

This  account  shall  include  by  annual  periods  the  net  credit  bal- 
ance of  all  income,  profit  and  loss  not  specifically  reserved. 
NOTE. — Current  entries  shall  not  be  made  to  this  account. 


(105) 


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